Bovine Steer Grain Split Upper Leather for Orthopedic Shoes from Japan
Specialty upper leather from steer grain splits, ≤28 sq ft, finished for orthopedic footwear needing flexibility and support. HTS 4107.12.10 for prepared bovine whole hide grain splits used as upper leather, post-tanning without splits exceeding size.
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
• Attach surface area calculations signed by tanner for audit-proofing
• Ensure no metallic coating that would invoke heading 4114 exclusion
• Declare medical/end-use if applicable for potential duty relief programs