Full Grain Bovine Crust Upper Leather from Japan
This is full grain, unsplit bovine leather in the dry crust state, tanned but not further prepared, specifically finished for use in upper parts of footwear. It falls under HTS 4104.41.40 as upper leather from bovine hides without hair, in dry crust form. The leather retains its natural grain surface ideal for durable shoe uppers.
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
• Verify the leather is in dry crust state (retanned, colored, or fat-liquored prior to drying) and unsplit full grain to avoid reclassification to wet-blue headings
• Obtain tannery certificates confirming no further preparation beyond crust process and hair removal for bovine/equine origin