Cowhide Crust Upper Leather from Japan
Tanned cowhide in dry crust form, specifically prepared as upper leather for footwear, without hair on and not further finished. It falls under HTS 4104.49.40.60 as bovine crust leather designated for shoe uppers, in the dry state. This semi-finished leather is ideal for manufacturers crafting premium leather shoes.
Duty Rate — Japan → United States
55%
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 tanning process documentation to confirm it's crust (retanned, colored, or fat-liquored before drying) and not further prepared beyond heading 4104
• Obtain certificates of origin for preferential duty treatment; ensure hides are from bovine animals without hair on
• Avoid misclassification as finished leather (4203) by confirming no surface coating or additional finishing