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
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
• 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