Cowhide Full Grain Upper Leather for Dress Shoes from Japan
Premium cowhide grain split upper leather, ≤28 sq ft per hide, parchment-dressed post-tanning for elegant dress shoes, providing smooth finish and suppleness. HTS 4107.12.10.20 covers this as whole bovine hides, grain splits, upper leather without hair on.
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
• Use accredited labs for fiber analysis to confirm 100% bovine grain split, avoiding disputes over splits vs. flesh splits
• Document end-use as 'upper leather for footwear' with buyer contracts to support classification over lining
• Watch for common pitfall of over-declaring surface area, leading to higher duties under adjacent subheadings