Calfskin Crust Upper Leather for Dress Shoes from Japan
Premium whole calf (bovine) crust leather under 28 sq ft, dry state, for upper parts of formal dress shoes. Tanned without hair or further prep, directly under 4104.49.10 as small upper leather. Prized for smooth finish and fine grain in luxury footwear.
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)
Import Tips
• Specify calf breed in docs for value assessment; test for chapter note tanning reversibility
• Common issue: mismeasuring surface leads to duty errors; retain wet blue records