Bovine Grain Split Upper Leather for Ballet Shoe Uppers from Japan
Supple grain split upper leather from bovine hides for ballet flats and pointe shoe uppers. HTS 4107.12.60.10 as whole hide grain splits for uppers. Minimally finished for dancer flexibility.
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
• Test for low thickness (<1mm) to affirm upper, not sole, designation