Bovine Full-Grain Lining Leather for Dress Shoes from Japan
High-quality full-grain unsplit bovine lining leather, unit surface ≤28 sq ft, tanned and finished for inner shoe linings in dress footwear. Classified under HTS 4107.11.10 for its preparation as lining leather from whole bovine hides without hair. Offers comfort and breathability in formal shoes.
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 lab tests confirming no hair on and full-grain status to comply with chapter exclusions
• Declare exact use (lining vs upper) accurately, as mislabeling can lead to higher duties or penalties
• Ensure CITES compliance if hides sourced from regions with endangered bovine species risks