Calfskin Full Grain Upper Leather from Japan
Soft full grain unsplit calfskin (young bovine) upper leather for children's shoes. Under HTS 4107.91.60.10 as bovine full grains unsplit upper leather, further prepared. Offers suppleness for 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
• Specify calfskin as bovine to differentiate from kid leather in 4114
• Avoid retail-ready cuts that could be seen as parts for Chapter 42
• Test for composition elements, limited to 4115 per definitions