Cowhide Baseball Glove Leather from Japan
Full-grain cowhide leather prepared after tanning, specifically cut and finished for use in manufacturing baseball gloves. It falls under HTS 4107.99.70.40 as bovine leather without hair, designated for glove applications, not fancy, and further processed beyond crusting.
Duty Rate — Japan → United States
55%
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
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning, qualifying for chapter 41 over 4101-4103
• Provide certificates of origin and leather analysis showing bovine source and glove-specific finishing to prevent customs reclassification
• Label clearly as 'glove leather' to match subheading; bulk shipments risk scrutiny if not specified for garment/glove end-use