Full Grain Bovine Upper Leather Hide from Japan
This is a whole, unsplit full grain bovine leather hide prepared after tanning, specifically finished as upper leather for footwear applications. It falls under HTS 4107.11.60.10 because it is full grain, unsplit upper leather from bovine animals without hair on, not covered by heading 4114. The leather is chrome-tanned and finished to meet durability standards for shoe uppers.
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 is not reversible (wet blue), as that would classify under 4104
• Ensure certificate of origin for preferential duty rates under USMCA or other FTAs
• Inspect for hair-on remnants to avoid misclassification under Chapter 43