Vegetable Tanned Bovine Sides Leather from Japan
Leather from bovine sides, vegetable tanned and further finished after crusting, without hair, not fancy with a natural matte appearance. Used commonly for belts and saddlery. Classified in 4107.99.70 as other non-fancy, other bovine leather including sides.
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
• Provide detailed processing records showing post-crusting steps like dyeing or finishing to justify 4107 over 4104
• Check for reversible tanning processes which revert to 4101-4103; insist on irreversible treatment proof
• Avoid bulk packaging mislabeled as crust; splits must be declared separately