Wet-Blue Calfskin Upper Leather for Loafers from Japan
Premium wet-state tanned calf hide designated for loafer uppers, soft and supple in crust condition. Classed under HTS 4104.19.40.10 for bovine wet upper leather, excluding further preparation. Fits chapter scope for young bovine hides post-tanning.
Duty Rate — Japan → United States
55%
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
• Age verification docs for calf vs mature bovine to support consistent classification
• Monitor import humidity; excessive drying triggers duty recalculation
• Separate from sole-designated leather in shipments to avoid commingling errors