Pigmented Split Bovine Upholstery Leather from Japan
This split-layer bovine leather is pigmented with surface coatings for opacity and protection, tailored for contract-grade upholstery in hotels and theaters. Under HTS 4107.99.50.00, it's other upholstery leather from prepared bovine hides, including splits, excluding hair-on per chapter exclusions. Pigmentation ensures stain resistance for commercial use.
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
• Declare split vs. grain layer explicitly; mislabeling splits as full grain risks reclassification and penalties
• Comply with flammability standards like UFAC for upholstery; include test reports in entry docs