Calfskin Grain Split Upper Leather for Loafers from Japan
Soft calfskin (bovine) grain splits ≤28 sq ft, upper leather prepared for casual loafers with polished finish. HTS 4107.12.10.20 applies to these whole hides, grain splits designated as upper leather.
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
• Differentiate calfskin documentation from mature bovine to avoid age-based disputes
• Confirm parchment-dressed process if applicable, aligning with heading description