Contract-Grade Bovine Upholstery Leather
Contract-grade upholstery leather from bovine grain splits, manufactured to meet commercial durability standards for furniture in offices, hotels, and public spaces. The leather is further prepared after tanning or crusting, with finishes that resist wear and staining. It is classified under tariff item 4107.92.00 as a grain split of bovine leather, not elsewhere specified.
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 |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the leather is a full grain, not a grain split
Full grain leather, unsplit, is classified under a different subheading.
If the leather is not a grain split but another type of split
Other splits, such as flesh splits, fall under a separate subheading.
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
• Confirm the leather's finish and thickness meet contract specifications, as this does not affect classification but may impact CBSA inspection
• Declare the end use as upholstery to avoid misclassification
• Check if the product qualifies for duty-free entry under the Canada-UK Trade Continuity Agreement if sourced from the UK
Related Products under Tariff item 4107.92.00
Aniline Dyed Bovine Upholstery Leather
Aniline dyed upholstery leather made from bovine grain splits, finished with a semi-aniline treatment after tanning or crusting to achieve a natural, luxurious appearance. The dye penetrates the hide evenly, making it ideal for high-end furniture upholstery. This product qualifies under tariff item 4107.92.00 as a grain split of bovine leather, further prepared beyond the crust stage.
Bovine Grain Split Upper Leather for Ballet Slippers
Supple grain split cow leather for ballet slipper uppers, aniline finished for softness and flexibility. The leather is further prepared after tanning or crusting, and the grain split nature makes it ideal for delicate footwear. It is classified under tariff item 4107.92.00 as a grain split of bovine leather for upper use.
Bovine Grain Split Upper Leather for Cowboy Boots
Full-grain split leather from bovine hides, further prepared after tanning for use in cowboy boot uppers. The leather is durable and shaped to withstand the demands of footwear, with a grain split structure. It is classified under tariff item 4107.92.00 as a grain split of bovine leather.
Bovine Grain Split Upper Leather for Dress Shoes
Full-grain split leather from bovine hides, prepared after tanning for use in the upper parts of formal dress shoes. This product is a grain split of bovine animals, further prepared, and falls under tariff item 4107.92.00 as grain splits.
Bovine Grain Split Upper Leather for Handbags
Soft, vegetable-tanned grain split leather from cowhides for luxury handbag uppers and panels. The leather is further prepared after tanning, offering a premium feel and appearance. It is classified under tariff item 4107.92.00 as a grain split of bovine leather.
Bovine Grain Split Upper Leather for Sandals
Lightweight grain split leather from bovine hides, prepared for open sandal uppers. The leather is further processed after tanning or crusting to achieve a thin, flexible profile suitable for sandals. It is classified under tariff item 4107.92.00 as a grain split of bovine leather.