Tanned Bovine Leather V-Belting for Machinery from Japan
V-shaped bovine leather belting further prepared after tanning for machinery pulleys, noted for its heat resistance. Fits HTS 4107.99.70.30 as non-fancy equine/bovine belting, parchment-dressed or similar, excluding heading 4114 leathers. No hair on, compliant with chapter exclusions.
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
• Certify tanning irreversibility to distinguish from crust in 4101-4103; use lab reports for preparation level
• Declare as 'belting' not 'straps' to prevent reclassification; common issue with V-profile items
• For splits, note thickness; ensure CITES compliance if exotic bovine strains suspected