Bovine Full Grain Unsplit Upper Crust from Japan
Standard bovine cowhide tanned to dry crust, full grain unsplit for upper leather in dress shoes. Under HTS 4104.41.40 as upper leather, without hair, not further prepared. Provides suppleness and aesthetic grain.
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)
Import Tips
• Label clearly as 'crust upper leather' avoiding 'finished' terms to prevent 4107 shift
• Sample testing for tanning penetration ensures irreversible per chapter notes