Cowhide Crust Upper Leather for Safety Shoes from Japan
Tanned cowhide leather in dry crust state, whole bovine skin not exceeding 28 sq ft, finished as upper leather for protective footwear. It falls under HTS 4104.49.10.20 as it's bovine crust leather specifically prepared for shoe 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)
Import Tips
• Verify tannage process documentation to confirm crust (dry) state and reversibility exclusion per chapter notes
• Measure unit surface area precisely to ensure under 28 sq ft; exceeding triggers different subheading
• Include Certificate of Origin and leather analysis for fiber content to avoid misclassification as further prepared