Bovine Full Grain Leather Sides for Golf Shoe Uppers from Japan
Unsplit full grain bovine leather sides for waterproof golf shoe uppers, treated post-tanning. HTS 4107.91.60 as other upper leather full grains without hair or splits. Water-repellent finish for performance.
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 'upper leather' on commercial invoice; sole would change subheading
• Test for porosity if treated; heavy coating risks Chapter 59
• Batch consistency certs prevent disputes on grain quality