Calf Wet-Blue Sole Leather Sheets from Japan
Young bovine (calf) hides chrome-tanned to wet-blue, full grain for heavy-duty sole leather in work boots. Under HTS 4104.11.40 for bovine wet-state full grains designated as sole leather, unsplit and not further prepared. High durability from dense fiber structure.
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
• Specify calf origin if premium pricing applies, but classify same as adult bovine
• Weigh shipments to confirm wet state; customs may sample for moisture
• Declare intended use as sole leather to match subheading description