Cowhide Crust Upper for Orthopedic Shoes from Japan
Bovine cowhide crust in dry state for uppers in orthopedic footwear, hair-free tanned crust. Fits 4104.49.40 as upper leather not further prepared. Softens for medical shoe comfort while maintaining structure.
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
• Include medical end-use statements if applicable for potential duty relief programs
• Verify no pre-tanning reversible process per chapter note (b)
• Document fiber content if blended, though pure leather stays in 4104