Patina-Finished Fancy Equine Leather for Belts from Japan
Grain split equine leather with fancy patina chemical aging for belt blanks, prepared beyond crusting, classified HTS 4107.92.80.00 for fancy other splits without hair. Ideal for premium belting.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Specify 'belt blanks' in entry; finished belts shift to 4203, altering duties significantly
• Retain crust-to-fancy processing logs to counter audits questioning 'further prepared' status
• Watch moisture content; overdried fancy leather may be seen as crust under note (b)