Printed Fancy Buffalo Leather for Upholstery from Japan
Prepared buffalo leather with fancy printed patterns and metallic foil accents, used for high-end furniture upholstery. It qualifies for HTS 4107.99.80.00 as fancy, further-prepared bovine (buffalo) leather without hair, post-tanning.
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
• Document fat-liquoring or retanning in crust stage per chapter note (b) to support 'further prepared' status
• Test for composition leather traits to avoid 4115 if mixed with reconstituted materials