Bovine Upper Leather for Cowboy Boots
Full-grain bovine leather prepared after tanning, specifically for the uppers of cowboy boots. The whole hide does not exceed 28 square feet and is free of hair, meeting the requirements for this tariff item.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the leather is in the crust state (not further prepared)
Crust leather of bovine animals falls under a different heading.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the leather is classified as 'further prepared after tanning or crusting' and not as crust leather under headings 4104-4106
• Keep documentation of the tanning process and hide dimensions to support classification
• Verify that the leather is not from a species excluded by Chapter 41 notes
Related Products under Tariff item 4107.19.00
Bovine Lining Upper Leather for Sneakers
Prepared bovine leather from small whole hides for combined upper/lining in athletic sneakers, with a surface area not exceeding 2.6 square meters. The leather is further tanned and without hair, fitting this tariff item.
Buffalo Calf Upper for Fashion Ankle Boots
Soft buffalo calf leather for ankle boot uppers, tanned and possibly split, from whole hides not exceeding 28 square feet. The leather is further prepared after tanning and is without hair, fitting the scope of this tariff item.
Buffalo Upper Leather for Motorcycle Boots
Heavy-duty buffalo upper leather from whole hides not exceeding 28 square feet, oiled and tumbled post-tanning for motorcycle boot uppers. The leather is further prepared and without hair, qualifying under this tariff item.
Buffalo Upper Leather for Work Boots
Durable water buffalo hide leather for work boot uppers, tanned and finished without hair, with a surface area not exceeding 28 square feet. The leather is further prepared after tanning, making it suitable for this tariff item.
Calfskin Lining Leather for Loafers
Premium calfskin leather used for linings in casual loafers, parchment-dressed and without hair, from whole hides not exceeding 2.6 square meters. This leather is further prepared after tanning, qualifying under this tariff item.
Calfskin Upper Leather for Loafers
Premium calfskin (young bovine) upper leather from small whole hides not exceeding 2.6 square meters, vegetable-retanned for casual loafers. The leather is further prepared after crusting, fitting this tariff item.