4107.99.50.00/Full Grain Bovine Upholstery Leather/Japan

Full Grain Bovine Upholstery Leather from Japan

This is high-quality full grain leather derived from bovine hides, further prepared after tanning or crusting, specifically finished for use in upholstery applications like sofas and chairs. It falls under HTS 4107.99.50.00 as upholstery leather of bovine animals, without hair, not covered by heading 4114. The robust top grain surface retains natural markings, making it ideal for durable furniture.

Duty Rate — Japan → United States

52.8%

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)

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Import Tips

• Verify tanning process documentation to confirm it's not reversible, distinguishing from headings 4101-4103

• Include certificates of origin and chemical treatment records to prove compliance with upholstery finishing standards

• Avoid misclassification as garment leather by specifying end-use in invoices; common pitfall is undervaluation based on splits