Tanned Goat Split Leather from Japan
Lower layer splits from goat hides, further processed after tanning or crusting, not fancy, hair-free. Falls under HTS 4113.10.30.00 as explicitly allowed for split goat/kid leather prepared beyond crust. Commonly used for linings and secondary upholstery.
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
• Measure thickness of splits (<1mm often reclassified) and note in commercial invoice for accurate heading
• Avoid mixing with unsplit hides in same shipment to prevent reclassification of entire lot
• Comply with animal welfare certifications like Responsible Down Standard analogs for leather