Bovine Grain Split Upper Leather for Dress Shoes from Japan
This is full-grain upper leather derived from bovine grain splits, further prepared after tanning for use in high-end dress shoes. It falls under HTS 4107.12.60 as it is specified as upper leather from whole hides and skins, without hair, suitable for footwear uppers. The leather is finished to provide durability and a polished appearance.
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
• Verify tanning process documentation to confirm it's not reversible, distinguishing from headings 4101-4103
• Provide certificates of origin and detailed splitting records to prove grain split status from whole hides
• Label clearly as 'upper leather' to avoid reclassification as sole leather or other categories