Bovine Wet-Blue Unsplit Upper Leather for Bags from Japan
Unsplit full grain bovine wet-blue leather intended for handbag uppers and accessories. It fits 4104.11.40.60 as wet-state upper leather, not further prepared beyond chrome tanning. Primarily used by bag manufacturers for premium finishes.
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
• Attach buyer contracts specifying bag upper use to support upper leather claim
• Monitor pH levels in documentation; wet-blue typically 3.5-4.0 for proper classification