Bovine Full Grain Upper Leather for Boots from Japan
Durable full grain unsplit bovine upper leather prepared for work and hiking boot uppers. Meets HTS 4107.91.60.10 as other upper leather, full grains unsplit, without hair on. Treated for abrasion resistance.
Duty Rate — Japan → United States
53.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Segregate from sole leather in shipments to prevent co-classification issues
• Provide lab tests confirming no reversible tanning per chapter note (a)
• Declare thickness accurately, as excessive thickness might suggest sole use