Bovine Wet-State Upper Leather for Athletic Sneakers from Japan
Chrome-tanned cowhide in wet-blue form for sneaker uppers, flexible for athletic footwear construction without additional processing. Precisely matches 4104.19.40.10 as other wet-state upper leather from bovines. Chapter notes confirm exclusion of only hair-on or waste forms.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Conduct fiber analysis to prove 100% bovine, avoiding blend misclassification
• Use ventilated packaging to maintain wet state without promoting drying
• Pair with footwear assembly declarations if for specific end-use verification