Full Grain Bovine Cowhide Leather from Japan
This is premium full-grain leather made from bovine hides, further prepared after tanning or crusting without hair on, and not classified as fancy due to its standard surface finish and lack of decorative elements. It is unsplit and suitable for high-end upholstery or bags. Falls under 4107.99.70 as other non-fancy bovine leather further prepared after tanning.
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 'further prepared after tanning or crusting' status and avoid misclassification under raw hides (4101-4103)
• Ensure CITES compliance if hides originate from species near protected categories; provide tannery certificates
• Label fiber content accurately; common pitfall is splitting not declared, shifting to different subheading