Equine-Free Bovine Wet-Blue Lining for Safety Boots from Japan
Whole bovine leather, full grain unsplit, wet-blue tanned, <2.6 m², for lining in steel-toe safety boots. Classified in 4104.11.10 as upper/lining leather in wet state, not further prepared. Ensures compliance with safety standards post-finishing.
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
• Confirm no equine content via DNA testing if sourcing mixed hides
• Use refrigerated shipping to maintain wet state during transit