4104.11.10/Wet-Blue Bovine Upper Leather for Cowboy Boots/Japan

Wet-Blue Bovine Upper Leather for Cowboy Boots from Japan

This is full grain, unsplit whole bovine leather in wet-blue state, unit surface area under 28 sq ft, prepared as upper leather for cowboy boots. It falls under HTS 4104.11.10 as tanned bovine leather in wet state, not further prepared, specifically for shoe uppers. The wet-blue process involves chrome tanning, keeping it in a reversible wet state.

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%

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Import Tips

• Verify unit surface area does not exceed 28 sq ft per hide to avoid reclassification to 4104.11.20

• Provide tanning process documentation proving wet-blue state and no further finishing like oiling or dyeing

• Ensure certificate of origin for bovine source to comply with CITES if applicable for exotic strains