Corrected Grain Bovine Upper Leather from Japan
Corrected grain upper leather from bovine hides, buffed and regrained after tanning for uniform shoe upper appearance. Further prepared without hair, enhancing printability for branded footwear. Under HTS 4107.99.60 for upper leather.
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
• Document buffing and correction processes to prove further preparation beyond crust
• Ensure no metallic finishes that could push into heading 4114
• Use detailed photos in customs entry for surface treatment verification