Calfskin Lining Leather for Loafers from Japan
Premium calfskin (bovine) leather used for linings in casual loafers, parchment-dressed, no hair, ≤2.6 m². Falls under HTS 4107.19.10 as lining leather further prepared after tanning. Ensures moisture-wicking comfort.
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
• Use detailed invoices specifying 'calfskin' and exact surface measurements to prevent undervaluation claims
• Comply with country-of-origin rules; blends may require preferential tariff proof
• Watch for misdeclaration as 'full grain' if chrome-tanned, affecting quality perception