Wet-Blue Bovine Upper Leather for Shoes from Japan
This is tanned bovine leather in the wet state (wet-blue), specifically prepared as upper leather for footwear, with a unit surface area not exceeding 28 square feet. It falls under HTS 4104.19.10.20 because it is whole bovine leather, tanned but not further prepared, in wet form, and designated for shoe uppers. The reversible tanning process keeps it classified here rather than in finished leather headings.
Duty Rate — Japan → United States
10%
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
Import Tips
• Verify the leather is in wet-blue state (not dried or finished) and measure unit surface area to confirm ≤2.6 m² for this subheading
• Obtain tannery certificates proving reversible tanning process and 'upper leather' designation to avoid reclassification