Unsplit Bovine Wet-Blue Grain Split Upper Leather from Japan
Although primarily full grain, this variant represents grain splits processed as upper leather in wet-blue state from bovine hides, tanned without further preparation. Classified in HTS 4104.11.40.10 'other' upper leather category for wet-state bovine full grains/splits without hair.
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
• Conduct physical inspection for split vs full grain to match hierarchy
• Include tanning process logs showing reversible chrome process per chapter note (a)
• Avoid bundling with dry leathers to prevent mixed shipment issues