Dry Goat Crust Leather for Shoe Uppers from Japan
Tanned goat skin in dry crust form, processed through vegetable tanning and dried without further finishing, suitable for upper leather in footwear production. Classified under HTS 4106.22.00.00 as crust hides of goats in dry state, without hair or wool, not further prepared. Used by manufacturers before splitting or finishing.
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
• Verify tanning process documentation to confirm it's crust (retanned, fat-liquored, dried) and not reversible pre-tanning under 4101-4103
• Obtain CITES permits if from endangered goat species; declare origin accurately to avoid misclassification