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
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
• 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