Fresh Calfskin Upper Leather Hide

A whole, unsplit hide from a young bovine animal, fresh and not tanned, weighing under 8 kg dried with a unit surface area not exceeding 28 square feet. Classified under HTS 4101.20.20.00 as raw bovine hide designated for upper and lining leather production due to its small size and quality suitable for footwear uppers.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4101.20.40.00Higher: 22.5% vs 17.5%

If unit surface area exceeds 28 square feet

Larger hides fall under a separate subheading for bigger raw bovine skins still suitable for upper/lining.

4101.50.40.00Higher: 22.5% vs 17.5%

If the hide has been split

Splitting the raw hide changes classification from whole/unsplit to split hides in a different tariff line.

4104.41Lower: 13.3% vs 17.5%

If tanned or crust processed

Any tanning, even reversible, moves it out of raw hides (Chapter 41 raw) to finished leather headings.

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Import Tips & Compliance

Verify hide weight (≤8kg dried, ≤10kg dry-salted, ≤16kg fresh) and surface area ≤2.6m² via official measurement to confirm classification

Provide veterinary certificates confirming fresh/salted state and no tanning process; declare as 'raw, not tanned' on commercial invoice

Avoid common pitfalls like misdeclaring dehaired hides as further prepared, which shifts to other subheadings