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Full Grain Bovine Upper Leather for Dress Shoes from Japan

This is full grain, unsplit upper leather derived from bovine hides, prepared after tanning for use in crafting high-end dress shoes. It falls under HTS 4107.11.60 as whole hides and skins, full grains unsplit, specified as upper leather suitable for footwear uppers. The leather retains the natural grain surface and is finished for durability and flexibility.

Duty Rate — Japan → United States

53.3%

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

Verify the leather is from bovine or equine animals without hair on, and confirm full grain unsplit status via supplier certificates to match 4107.11.60 exactly

Include detailed tanning process documentation and test reports for substance content to comply with U.S. customs leather classification rules

Avoid misdeclaration as sole leather if primarily for uppers; measure thickness and test for upper vs. sole properties to prevent reclassification

Full Grain Bovine Upper Leather for Dress Shoes from Japan — Import Duty Rate | HTS 4107.11.60