Bovine Grain Split Upper Leather for Cowboy Boots from Japan
This is full-grain split leather from bovine hides, further prepared after tanning for use in the uppers of cowboy boots. It falls under HTS 4107.92.60.10 as grain splits classified as upper leather, suitable for footwear uppers other than those in heading 4114. The leather is finished without hair, providing durability and a natural grain surface.
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
• Verify the leather is from bovine/equine animals and processed beyond reversible tanning to meet Chapter 41 definitions
• Include tannery certificates and chemical treatment records to prove it's 'further prepared' and not crust leather
• Avoid misclassification as sole leather by documenting footwear upper end-use; common pitfall is splitting grain vs. flesh splits