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Chrome-Tanned Wet-State Cowhide Upper Leather from Japan

Chrome-tanned cowhide leather maintained in wet state, full grain unsplit, under 28 sq ft, optimized for shoe uppers. Classified in 4104.11.10.20 as wet-blue upper leather of bovine origin, not further prepared. Ideal for subsequent manufacturing into premium footwear.

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

Label shipments clearly as 'wet-blue upper leather' with moisture content proof to prevent drying during transit issues

Obtain veterinary certificates for hide origin to meet bovine animal import health standards