Patent Leather Dress Shoe Upper from Japan
Elegant upper for formal dress shoes made from shiny patent leather with plastic edging reinforcements, maintaining <50% textile external coverage. Leather from headings 4107/4113 per Chapter Note 3(b). Prepped for sole attachment in luxury footwear.
Duty Rate — Japan → United States
12.5%
Rate breakdown
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
• Source tannery certificates proving leather origin (4107/4112-14) to validate classification
• Measure external surface excluding ornaments/buckles per Note 4(a)
• Avoid declaring as 'imitation leather' which risks plastics shift