Wet-Blue Bovine Upper Leather for Cowboy Boots from Japan
Tanned bovine hide in wet-blue state, specifically prepared as upper leather for durable cowboy boots, retaining moisture without further finishing. Classified under 4104.19.40.10 as wet-state upper leather from bovine animals, not further prepared beyond tanning. Meets chapter 41 criteria excluding hair-on hides.
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
• Verify wet-blue state upon import; dried hides shift to 4104.41+ headings per chapter notes
• Obtain tannery certificates proving no further preparation beyond reversible tanning process
• Label with bovine origin and 'upper leather' designation to prevent reclassification as sole leather