Bovine Full Grain Upper Leather for Ballet Slippers from Japan
Soft full grain unsplit bovine leather for delicate ballet slipper uppers, minimally finished. Classified HTS 4107.91.60 as other upper leather full grains post-tanning. Supple for pointe work.
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
• Light finishing confirmed; heavy treatment risks other headings
• Small lot declarations for artisan imports
• Humidity control critical for thin leathers