Corrected Grain Cowhide Upholstery Leather
Corrected grain upholstery leather from cowhides, where the surface is buffed and recoated to create a uniform appearance. This bovine leather is further prepared after tanning or crusting, without hair, and is intended for upholstery in vehicle seats and office chairs. It is classified under tariff item 4107.99.00 as other further prepared bovine leather.
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 dry state (crust) and not further prepared
Leather in crust state without further finishing is classified under a different subheading.
If the leather is patent or metallised leather
Patent and metallised leathers are excluded from this heading and fall under heading 41.14.
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 has undergone a permanent tanning process, as reversible tanning would shift classification to headings 41.01-41.03
• Keep records of the buffing and coating processes to demonstrate further preparation
• Check if the leather qualifies for preferential duty treatment under trade agreements
Related Products under Tariff item 4107.99.00
Aniline Dyed Bovine Upper Leather
Aniline dyed upper leather from bovine hides, using a transparent dye to achieve a natural look in dress shoes. This leather is further prepared after tanning or crusting, without hair, and is classified under tariff item 4107.99.00 as other further prepared bovine leather. The aniline finish preserves the natural grain and is prized for premium footwear.
Aniline Dyed Buffalo Upholstery Leather
Aniline-dyed upholstery leather made from buffalo hides, finished with a semi-aniline coating that preserves the natural grain and character of the hide. This leather is further prepared after tanning or crusting and is free of hair, making it suitable for premium upholstery applications such as recliners and loveseats. It falls under tariff item 4107.99.00 as other further prepared bovine leather.
Bovine Full Grain Upper Leather
Full grain upper leather from bovine hides, further prepared after tanning or crusting, without hair on, designed for shoe uppers. It meets the criteria for other bovine leather under tariff item 4107.99.00, as it is not sole leather or leather of heading 4114.
Bovine Retanned Upper Leather Sides
Retanned upper leather sides from bovine hides, further prepared after crusting per chapter note 2(B), without hair. These sides are suitable for bulk shoe production and fall under tariff item 4107.99.00 as other bovine leather, excluding sole leather and heading 4114.
Bovine Sole Leather Sides
Full sides of thick, vegetable-tanned bovine leather specifically prepared for use as shoe soles, with a firm texture and high durability after tanning and crusting processes. Classified under tariff item 4107.99.00 as other bovine leather, further prepared, excluding leather of heading 4114.
Buffalo Hide Sole Leather
Durable sole leather derived from buffalo hides, tanned and finished for high-wear shoe bottoms with excellent abrasion resistance. This leather is further prepared after crusting, without hair, suitable for rugged footwear. It falls under tariff item 4107.99.00 as other leather of bovine (including buffalo) animals.