4104.49.10.40/Bovine Crust Lining Leather for Shoe Linings/Japan

Bovine Crust Lining Leather for Shoe Linings from Japan

This is tanned bovine crust leather in the dry state, whole with a unit surface area not exceeding 28 square feet, specifically prepared as lining leather without hair on and not further prepared. It falls under HTS 4104.49.10.40 due to its classification as lining leather from bovine hides in crust form for use in shoe interiors. The leather undergoes tanning but remains in a reversible crust state, ideal for lining applications.

Duty Rate — Japan → United States

50%

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)

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Import Tips

• Verify the leather is in dry crust state (retanned, colored, or fat-liquored before drying) and unit surface area ≤28 sq ft via measurement certificates to avoid reclassification

• Obtain tannery documentation confirming no further preparation beyond crust and it's specifically for lining use, as per chapter notes excluding irreversibly tanned hides

• Check for hair removal certification; presence of hair shifts to chapter 43, a common pitfall in documentation