Bovine Grain Split Lining Leather for Shoes from Japan
This is a thin, flexible grain split leather from bovine hides, further prepared after tanning, with a unit surface area not exceeding 28 square feet, specifically classified as lining leather under HTS 4107.12.10.40. It is used primarily as inner lining in footwear to provide comfort and durability without the hair on. The leather undergoes processes like retanning or fat-liquoring to achieve the required suppleness for shoe interiors.
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 the unit surface area does not exceed 28 square feet per hide to avoid reclassification; obtain tannery certificates confirming 'lining leather' processing and bovine origin
• Ensure CITES compliance if from protected species and label fiber content accurately to prevent customs holds