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
55%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
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