Bovine Lining Leather for Shoe Interiors from Japan
This is thin, flexible bovine leather prepared after tanning, specifically classified as lining leather under HTS 4107.19.10.40 due to its use in shoe linings. It comes from whole hides with a unit surface area not exceeding 28 square feet and lacks hair, making it ideal for comfortable inner layers.
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 unit surface area documentation to confirm ≤28 sq ft per hide; ensure certificate of origin for preferential duty treatment; avoid misclassification by specifying 'lining' end-use in invoices