Buffalo Side Leather for Bags from Japan
Prepared buffalo side leather, split and finished after tanning, hairless for handbag production. Falls under 4107.99.70.90 as other bovine (including buffalo) leather, not fancy or 4114. Provides rugged durability for accessories.
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
• Specify 'side' cuts in invoices to match hierarchy; avoid vague 'bovine leather' descriptions
• Test for reversible tanning; must be fully prepared to avoid 4101-4103