Bovine Upper Leather Grain Splits for Hiking Boots from Japan
Durable grain split upper leather from bovine hides ≤28 sq ft, further prepared for high-performance hiking boots with enhanced abrasion resistance. Fits HTS 4107.12.10.20 as upper leather from whole bovine grain splits, post-tanning, hair-free.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Provide detailed tanning and splitting certificates to prove 'grain splits' vs. other splits
• Declare precise surface measurements in m²; errors common with irregular hide shapes
• Ensure no wool/hair remnants, as chapter note (c) excludes such hides from Chapter 41