Bovine Crust Upper Leather for Dress Shoe Uppers from Japan
Whole bovine upper leather in dry crust form, full grain unsplit, under 28 sq ft, tanned for use in formal dress shoe uppers without hair or further preparation. Classifies under HTS 4104.41.10.20 due to its crust state and designation for upper/lining in footwear. Provides premium texture and flexibility for high-end shoemaking.
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
• Include detailed invoice specifying 'upper leather' end-use and crust dryness to support classification
• Conduct fiber analysis to confirm 100% bovine without splits; avoid common error of bulk packaging misread as parts
• Ensure no pre-tanning reversibility; retain wet blue to crust process records for customs audits