Corrected Grain Bovine Leather from Japan
Corrected grain leather from equine hides has surface imperfections buffed and regrained after tanning, ideal for shoe uppers. Classified in 4107.99.70.90 as other non-fancy prepared leather of equine animals, further processed post-crusting without hair. It provides a uniform finish while maintaining strength.
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
• Provide lab analysis showing post-tanning corrections to distinguish from crust under 4105/4106
• Measure thickness precisely; splits over certain limits may require different subheadings
• Avoid common error of declaring as 'fancy' if not ornamented, which shifts to other subcodes