Bovine Split Crust Upper Leather for Sneakers from Japan
Split bovine crust leather in dry state, designated for athletic sneaker uppers. Tanned without hair, not further prepared, aligns with 'other' upper leather in 4104.49.40.10.
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
• Document split process to justify 4104.49 over full-substance 4104.41
• Ensure no hair remnants via inspection photos or certs to avoid chapter 43 exclusion issues