4104.41.10/Crust Bovine Upper Leather for Dress Shoes/Japan

Crust Bovine Upper Leather for Dress Shoes from Japan

This is full grain, unsplit whole bovine leather in crust form (dry state, retanned or fat-liquored before drying) with a unit surface area not exceeding 2.6 m², specifically prepared as upper leather for formal dress shoes. It falls under HTS 4104.41.10 as tanned bovine crust leather designated for footwear uppers, without hair and not further prepared beyond crust processing.

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)

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify surface area ≤2.6m² per whole hide via measurement certification to avoid reclassification to larger hides

• Provide tanning process documentation confirming reversible pre-tanning was not used, distinguishing from raw crust in 4101-4103

• Label as 'upper leather' with end-use declaration; common pitfall is misdeclaring as lining leather which shares this subheading