Wet-Blue Full Grain Bovine Upper Leather from Japan
This is tanned bovine leather in the wet-blue state, full grain unsplit, with a unit surface area not exceeding 28 square feet, specifically prepared as upper leather for footwear. It falls under HTS 4104.11.10.20 because it is in the wet state, whole bovine, and designated for upper leather use without further preparation. The wet-blue process involves chrome tanning, keeping it wet and reversible.
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
• Verify the leather is in wet state (wet-blue) and unit surface area ≤2.6 m² via measurement certificates to avoid reclassification
• Provide tannery processing records showing chrome tanning without further finishing to comply with 'not further prepared' requirement