Bovine Full-Grain Upper Leather Hide from Japan
A whole bovine hide processed after tanning or crusting, finished as full-grain upper leather suitable for shoe uppers and luxury bags. It falls under HTS 4107.19.60 as it is further prepared leather from bovine animals without hair, classified as upper leather from whole hides. The high-quality surface preserves the natural grain for premium applications.
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 exceeds reversible pre-tanning, distinguishing from headings 4101-4103
• Obtain certificate of origin specifying bovine/equine source and 'without hair on' status to avoid Chapter 43 misclassification
• Measure thickness accurately; if exceeding typical upper leather specs, it may shift to sole leather subcategories