Bovine Grain Split Leather for Shoe Uppers from Japan
This is grain split leather from bovine hides, further prepared after tanning or crusting, without hair, used primarily for manufacturing shoe uppers. It falls under HTS 4107.92.70.90 as 'other' grain splits that are not fancy and not specifically for footwear linings or upholstery. The leather is finished for durability and flexibility in footwear production.
Duty Rate — Japan → United States
15%
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
Import Tips
• Verify tanning process documentation to confirm it's not reversible, distinguishing from headings 4101-4103
• Provide certificates of origin and chemical treatment records to prove 'further prepared after tanning or crusting' status
• Avoid misclassification as fancy leather by ensuring no ornamental finishes; common pitfall is undervaluing splits