Bovine Grain Split Upper Leather for Safety Shoes from Japan
This is full-grain upper leather made from bovine grain splits, unit surface area not exceeding 28 square feet, further prepared after tanning for use in manufacturing safety footwear. It falls under HTS 4107.12.10.20 as upper leather of bovines, without hair, specifically grain splits suitable for shoe uppers due to its durability and flexibility.
Duty Rate — Japan → United States
10%
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
Import Tips
• Verify unit surface area ≤2.6 m² with precise measurements and documentation to avoid reclassification to larger hides
• Provide tanning process certificates confirming 'further prepared after tanning' status and no hair on, as per chapter notes
• Label clearly as 'upper leather' with end-use declarations for footwear to prevent misclassification as lining or other leather