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Bovine Grain Split Upper Leather for Fashion Loafers from Japan

Soft, finished grain split upper leather from bovine hides for casual fashion loafers. Under HTS 4107.12.60.10 as grain splits of whole hides for uppers. Features polished finish for aesthetic appeal.

Duty Rate — Japan → United States

53.3%

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
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

Provide dye and finish process records to confirm 'further prepared' status post-crust

Mark packages 'Upper Leather - Grain Split' to aid CBP visual inspection

Budget for potential sole test if thickness exceeds 1.2mm, risking subheading shift