Bovine Full Grain Crust Lining/Upper for Sandals from Japan
Dry crust bovine leather, unsplit full grain <2.6 m², versatile for upper or lining in open sandal footwear, tanned without hair. Falls under HTS 4104.41.10.20 as upper leather in crust state from bovine sources. Lightweight for summer strap sandals.
Duty Rate — Japan → United States
50%
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
• Dual-purpose declaration ok if primarily upper; specify in commercial invoice
• Ensure no splitting; use caliper measurements for customs verification
• Watch for moisture content to confirm dry crust vs wet