Textured Embossed Fancy Bovine Sides from Japan
Fancy textured embossed grain splits from bovine sides for bookbinding, under HTS 4107.92.80.00 as other fancy leather further prepared after crust. Includes sides per hierarchy.
Duty Rate — Japan → United States
52.4%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Specify 'sides' in docs matching hierarchy to avoid 4107.91 confusion
• Fire-retardant treatments common in bookbinding; declare chemicals separately
• Use HTSUS advisory rulings for unique textures to preempt CBP challenges