Bovine Upper Leather for Athletic Shoes from Japan
Full-grain bovine leather prepared after tanning, specifically finished as upper leather for athletic shoe uppers. It is sourced from whole hides without hair, split to appropriate thickness, and treated for flexibility and durability. Classified under 4107.19.60.10 due to its designation as upper leather from bovine animals, not suitable for soles.
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 tanning process documentation to confirm it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106
• Label clearly as 'upper leather' and provide tannery certificates to avoid misclassification as sole leather or crust
• Check for hair removal and splitting records to ensure compliance with 'without hair on, whether or not split' criteria