Full Grain Bovine Crust Upper Leather for Sneakers from Japan
This is whole bovine leather in dry crust state, full grain unsplit, with unit surface area under 28 sq ft, specifically prepared as upper leather for athletic sneaker uppers. It undergoes tanning but no further finishing, fitting HTS 4104.41.10.20 as crust upper leather from bovine hides without hair. Used primarily in footwear manufacturing for durable, breathable shoe uppers.
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
• Verify crust status via tanning process documentation; ensure no further finishing like glazing to avoid reclassification
• Provide surface area measurements and bovine origin certificates to confirm <28 sq ft and full grain unsplit criteria