Cowhide Upper Leather for Dress Shoes from Japan
Premium cowhide full grain unsplit upper leather from whole hides ≤28 sq ft, post-tanned for dress shoe applications. Offers smooth finish and durability. Precisely matches HTS 4107.11.10.20 for bovine upper leather criteria.
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
• Use accredited labs for surface area verification to prevent customs disputes
• Ensure invoices specify 'full grain unsplit upper leather' to match HTS description
• Beware of blending with split leather, which changes classification