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Bovine Grain Split Leather for Shoe Uppers from Japan

This is a full grain split leather derived from bovine hides, further prepared after tanning or crusting, without hair, and not classified as fancy. It falls under HTS 4107.12.70 as it consists of whole hides and skins processed into grain splits that are other and not fancy. Commonly used in manufacturing durable shoe uppers due to its strength and texture.

Duty Rate — Japan → United States

55%

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

Verify the leather is from whole bovine hides and processed as grain splits to confirm classification under 4107.12.70; provide tanning process documentation

Ensure no fancy finishes or embossing, as those shift to other subheadings; include certificates of origin for duty preferences

Label fiber content and chemical treatments accurately to pass customs inspection and avoid reclassification