4104.11.40.10/Wet-Blue Bovine Full Grain Upper Leather/Japan

Wet-Blue Bovine Full Grain Upper Leather from Japan

Full grain, unsplit upper leather from bovine hides processed in the wet state (wet-blue) through chrome tanning, not further prepared beyond crusting. Classified under HTS 4104.11.40.10 as tanned bovine leather without hair, in wet state, specifically for upper shoe applications due to its flexibility and durability. Meets chapter 41 definitions excluding raw or hair-on hides.

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 chrome tanning process documentation to confirm 'wet-blue' status and avoid reclassification as raw hides (4101)

• Ensure no further finishing like dyeing to stay in wet state category

• Obtain supplier certificates specifying full grain unsplit and upper leather end-use