Bovine Grain Split Upper Leather for Dress Shoes from Japan
This is full-grain split leather from bovine hides, prepared after tanning for use in the upper parts of formal dress shoes. It falls under HTS 4107.92.60 as grain splits classified as upper leather, distinct from sole leather due to its flexibility and finish suitable for shoe uppers rather than heavy-duty soles.
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 tanning process documentation to confirm it's further prepared after crusting, avoiding misclassification under 4104-4106
• Provide certificates of origin and hair removal proof, as chapter 41 excludes hairy hides; common pitfall is incomplete splitting records
• Label as 'upper leather' with thickness specs (<2.6mm typical) to differentiate from sole leather during customs inspection