Smallhide Bovine Upper Leather for Orthopedic Shoes from Japan
Specialty full grain crust bovine leather from small hides ≤2.6m², tanned dry for flexible uppers in orthopedic footwear. 4104.41.10 applies to this unsplit, hair-free upper leather in crust form without additional finishing.
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
• Provide medical/end-use statements if positioning for orthopedic to preempt end-use queries
• Batch-certify surface areas; variances in small hides often cause disputes
• Ensure no 'further preparation' like dyeing that pushes to 4107