Bovine Leather Pet Leash Collar Set Material from Japan
Matched bovine leather for collars and matching leash straps in pet sets, durable for daily use. HTS 4107.99.70.50 covers this as collar and strap leather, not fancy, from bovine animals.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Break down invoice to specify portions for collars vs straps to fit subheading
• Confirm no reversible tanning per notes (b) to avoid 4101-4103 reclassification