Bovine Grain Split Upper Leather for Orthopedic Shoes from Japan
Tanned grain split leather from bovine whole hides for uppers in orthopedic footwear, offering support and breathability. Falls under HTS 4107.12.60.10 as upper leather grain splits. Further prepared to meet medical-grade flexibility standards.
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
• Document end-use as footwear uppers in commercial invoices to prevent reclassification as general leather
• Ensure no hair on hides per Chapter 41 note (c); include processing logs from tanner
• Watch for undervaluation pitfalls; appraise based on finished upper quality, not raw crust value