Bovine Upper Leather for Cowboy Boots from Japan
Full-grain bovine upper leather prepared after tanning, specifically for crafting cowboy boots, with a unit surface area not exceeding 28 square feet. It falls under HTS 4107.19.10.20 as whole hides of bovines designated as upper leather for footwear uppers. The leather is finished for durability and flexibility in boot production.
Duty Rate — Japan → United States
10%
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
Import Tips
• Verify the leather is from whole bovine hides with surface area ≤28 sq ft via supplier certification to avoid reclassification
• Include tanning process documentation proving it's further prepared post-crusting, not reversible (per chapter note (a))
• Check for hair-on traces; presence could shift to Chapter 43 if not qualifying under exceptions