Crocodile Flanks Leather from Japan
Prepared leather from crocodile flank cuts, post-tanning without fancy treatment, for shoe linings. Under HTS 4113.30.30.00 for non-fancy reptile. Distinguishes from parchment-dressed or hair-on per chapter.
Duty Rate — Japan → United States
40%
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)
9903.05.860%Universal product exemption (U.S. note 52(b))
Import Tips
• Test for reversible tanning to stay out of 4101-4103; provide origin certificates; common issue: misdeclaring as bovine