Equine Wet-Blue Grain Split Upper Leather from Japan
Grain split from equine hides, tanned to wet-blue stage for upper leather applications in boots or bags. Without hair and not further prepared, it matches 4104.11.40.60's 'other' upper leather category. The wet state preserves flexibility for subsequent manufacturing.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Document split thickness; grain splits must not exceed full grain specs to stay in 4104.11
• Use humidity-controlled shipping to maintain wet state and prevent crust formation
• Label clearly as 'upper leather' with intended use affidavits to avoid sole leather confusion