Cowhide Black Dyed Upper Leather from Japan
Full grain, unsplit cowhide upper leather dyed black post-tanning, ideal for formal dress shoes. Falls under HTS 4107.91.60.10 as other full grains unsplit upper leather of bovine animals. The dyeing is part of further preparation after crusting.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document dye application as part of non-reversible further preparation to stay in 4107
• Avoid bulk packaging that might suggest industrial parts, potentially shifting to Chapter 42 if assembled
• Label fiber content if blended, though pure leather; blends could invoke textile chapters