Cowhide Crust Upper Leather for Footwear from Japan
Tanned cowhide in dry crust state, full grain unsplit, prepared as upper leather for shoe uppers. It lacks hair and is not further finished beyond crust processing like retanning or fat-liquoring. Classifies under 4104.41.40.60 as bovine crust upper leather, other than sole leather.
Duty Rate — Japan → United States
55%
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 tanning process documentation to confirm crust status (retanned, fat-liquored but dried) and no further preparation
• Obtain certificate of origin for bovine source; ensure no hair on skins per chapter 41 exclusions
• Label as upper leather only if primarily for footwear uppers to avoid reclassification as sole leather