Bovine Upper Leather for Cowboy Boots from Japan
Full-grain bovine leather prepared after tanning, designed specifically for the uppers of cowboy boots, with a unit surface area not exceeding 28 square feet. It falls under HTS 4107.19.10 as upper leather of bovines without hair, further prepared after tanning or crusting. This leather provides durability and a premium finish for Western-style footwear.
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 unit surface area does not exceed 28 sq ft (2.6 m²) via precise measurement to avoid reclassification to 4107.19.50
• Provide tanning process documentation and certificate of origin to confirm bovine equine origin and hair removal
• Ensure no reversible tanning processes were used, as those fall under headings 4101-4103