4107.11.10.40/Bovine Full Grain Lining Leather for Shoes/Japan

Bovine Full Grain Lining Leather for Shoes from Japan

This is full grain, unsplit lining leather derived from bovine hides with a unit surface area not exceeding 28 square feet, specifically prepared for use as shoe linings. It falls under HTS 4107.11.10.40 as lining leather of bovines, further prepared after tanning or crusting, without hair on. The leather is finished to provide durability and comfort inside footwear.

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)

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Import Tips

• Verify the unit surface area does not exceed 28 square feet per hide to qualify under this subheading; larger hides shift to other codes

• Provide tannery certificates and chemical treatment records to prove 'further prepared after tanning' status and avoid misclassification as crust leather

• Ensure documentation confirms 'lining' use and full grain unsplit nature to prevent reclassification as upper leather or split leather