Bovine Grain Split Leather for Shoe Uppers from Japan
This is full-grain split leather from bovine hides, further prepared after tanning, used primarily for manufacturing shoe uppers. It falls under HTS 4107.12.70.90 as grain splits of whole bovine hides, not fancy, and other than heading 4114. The leather is chrome-tanned and finished without hair, suitable for durable footwear applications.
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
• Verify tanning process documentation to confirm it is irreversible and qualifies as 'further prepared after tanning' per chapter notes
• Provide certificates of origin and detailed splitting records to avoid misclassification as full substance leather
• Ensure no fancy finishes or parchment-dressing that might shift to other subheadings