Vegetable Tanned Cow Upper Leather from Japan
Eco-friendly upper leather from cowhides tanned with vegetable agents, further finished for supple shoe uppers in premium footwear. Without hair and parchment-dressed options available, it's ideal for luxury brands. Covered by HTS 4107.99.60 for other upper leather of bovine animals.
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
• Label tanning method (vegetable vs chrome) clearly, as it affects perceived value and duty but not primary classification
• Avoid bulk packaging that suggests unfinished crust to prevent reclassification per chapter note (b)
• Conduct fiber analysis to confirm no hair on, excluding Chapter 43 coverage