Bovine Full Grain Upper Leather from Japan
Full grain upper leather derived from bovine hides, further prepared after tanning or crusting, without hair on, designed specifically for shoe uppers. It meets the criteria of HTS 4107.99.60.10 as it is other upper leather of bovine animals, not covered by heading 4114. This leather provides durability and a premium finish for footwear applications.
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
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning; retain certificates of origin for bovine source
• Label fiber content accurately to prevent reclassification as crust leather
• Watch for hair-on splits which shift to Chapter 43