Wet-Blue Bovine Full Grain Upper Leather from Japan
Full grain, unsplit bovine leather in wet-blue state, specifically prepared for upper shoe components. It undergoes chrome tanning but remains wet and not further finished, fitting 4104.11.40.60 as upper leather without hair. This classification applies to leather destined for footwear uppers rather than soles.
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
• Verify wet-blue state upon import; drying may shift to crust leather under 4104.19
• Include tannery certificates confirming chrome-tanning process and unsplit full grain status
• Avoid misdeclaration as sole leather to prevent duty reassessment; specify end-use documentation