Crust Bovine Upper Leather for Cowboy Boots from Japan
This is whole bovine crust leather in dry state, unit surface area under 28 sq ft, tanned but not further prepared, specifically finished as upper leather for boot manufacturing. It falls under HTS 4104.49.10 as crust upper leather from bovine hides without hair, in whole form under the size limit. Used primarily for durable footwear uppers requiring strength and flexibility.
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
• Verify unit surface area documentation to confirm <28 sq ft; ensure tanning process is irreversible per chapter notes
• Provide tannery certificates proving 'upper leather' finish; avoid misclassification as further prepared leather