Equine Parchment-Dressed Upper Leather from Japan
Parchment-dressed upper leather from equine animals, further prepared without hair on, for upper shoe components. Classified in HTS 4107.99.60.10 as other upper leather, explicitly including parchment-dressed types of equine origin. Known for its smooth texture in dress shoes.
Duty Rate — Japan → United States
55%
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
• Certify parchment dressing process exceeds crusting; include tanning method details
• Distinguish splits from full hides for correct subheading
• Monitor for birdskin or wool-on contaminants per chapter exclusions