Matte Finish Bovine Split Leather from Japan
Split layer from bovine hides, further prepared with matte finish after tanning, not fancy. For bookbinding. Though splits mentioned, this 'other' non-fancy.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Explicitly declare as split; affects duty and possible reclass to 4107.91 if grain split
• Thickness measurement certs prevent disputes
• Bookbinding use end-use not relevant for classification