Wet-Blue Bovine Lining Leather for Shoe Linings from Japan
This is full grain, unsplit whole bovine leather in wet-blue state, unit surface area under 28 sq ft, specifically prepared as lining leather for shoe interiors. It falls under HTS 4104.11.10.40 as tanned bovine leather in wet state, not further prepared, designated for lining purposes. The wet-blue process involves chrome tanning, keeping it in a moist, reversible state.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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 unit surface area does not exceed 28 sq ft per whole skin to avoid reclassification to larger hides
• Provide lab certification confirming wet-blue chrome tanning and 'lining leather' designation for customs clearance
• Ensure no further finishing like oiling or dyeing, as that shifts to crust leather under 4104.19