Wet-Blue Bovine Upper Leather for Dress Shoes from Japan
This is tanned bovine leather in wet-blue state, specifically prepared as upper leather for formal dress shoes, retaining moisture without further finishing. It falls under HTS 4104.19.40 as it's in the wet state (wet-blue), not further prepared beyond tanning, and designated for shoe uppers. The hair has been removed, and it's from bovine animals.
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
• Verify the leather is truly in wet-blue state (chromium-tanned, wet) with lab testing to avoid misclassification as crust or finished leather
• Include tannery certificates confirming no further preparation beyond reversible tanning and hair removal
• Check for splits; unsplit full-thickness leather may qualify, but declare thickness accurately to prevent disputes