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Wet-Blue Bovine Upper Leather for Shoes from Japan

This is whole bovine leather in wet-blue state, tanned with chrome but not further finished, with a unit surface area not exceeding 28 square feet, specifically prepared as upper leather for footwear. It falls under HTS 4104.19.10 as tanned bovine leather in wet state designated for shoe uppers. The wet-blue process preserves the hide in a wet, chrome-tanned condition suitable for further manufacturing.

Duty Rate — Japan → United States

50%

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 the leather is whole bovine, unit surface ≤28 sq ft, and in wet state (wet-blue) via lab testing for chrome tanning content

Obtain supplier certification confirming 'upper leather' designation and no further preparation beyond crust

Avoid misdeclaration as dry finished leather, which shifts to 4107; include wet weight documentation