Small Cowhide Wet-Blue Lining-Grade Upper Leather from Japan
Compact whole cowhide upper leather in wet-blue, full grain, under 28 sq ft surface, suitable for shoe uppers or linings. Classified under HTS 4104.11.10.20 for its wet-state bovine preparation without further processing. High quality for fashion footwear interiors.
Duty Rate — Japan → United States
50%
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
• Differentiate from lining leather subheading by proving upper use via buyer contracts
• Test for chemical residues from tanning to meet REACH/environmental import rules