Bovine Grain Split Leather for Shoe Uppers from Japan
This is a full-grain split leather derived from bovine hides, further prepared after tanning or crusting, without hair on, and not classified as fancy. It falls under HTS 4107.92.70 as it is a grain split, other than those of heading 4114, used primarily for manufacturing shoe uppers. The leather undergoes processes like retanning and fat-liquoring to achieve durability suitable for footwear.
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
• Verify the leather is from bovine or equine animals and confirm it is a grain split via documentation from the tanner to avoid misclassification
• Ensure certificates of origin and tanning process details are provided, as reversible tanning processes reclassify to 4101-4103