Chrome-Tanned Bovine Upper Leather Wet-Blue for Boots from Japan
Small whole bovine leather (≤2.6 m²) in wet-blue chrome-tanned wet state, prepared specifically as upper material for work boots. HTS 4104.19.10 applies as it's not further prepared, retaining moisture for downstream finishing. Provides strength for heavy-duty footwear uppers.
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
• Require chemical analysis reports confirming chrome tanning (wet-blue) and wet state (not dried)
• Label shipments clearly as 'upper leather' with intended use to avoid reclassification as generic crust
• Check for hair-on contamination per Chapter 41 notes; must be fully dehaired