Upper leather

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: > In the wet state (including wet-blue): > Full grains, unsplit; grain splits: > Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2): > Upper leather; lining leather > Upper leather

Duty Rate (from China)

35%
MFN Base RateFree

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

Total Effective Rate35%

Products classified under HTS 4104.11.10.20

Buffalo Calf Wet-State Full Grain Upper Leather

Wet-blue tanned buffalo calfskin, full grain unsplit ≤28 sq ft, for luxury shoe uppers. HTS 4104.11.10.20 applies as young bovine (calf) in wet state, whole hides not further prepared. Offers supple texture for high-end footwear.

Horsehide Wet-Blue Shoe Upper Leather

Wet-state chrome-tanned horsehide full grain, small size <28 sq ft, upper leather for cowboy boots. Under 4104.11.10.20 as equine wet-blue whole. Durable for rugged footwear.

Bovine Wet-Blue Unsplit Upper for Handbags

Full grain bovine wet-blue leather ≤28 sq ft for bag uppers. 4104.11.10.20 wet whole upper.

Smallhide Wet-Blue Bovine Upper Panel

Pre-cut panels from wet-blue bovine hides for uppers, but classified as whole if <28 sq ft. 4104.11.10.20.

Chrome Wet-Blue Calf Upper Leather

Calf wet-blue for fine uppers. 4104.11.10.20 specs.

Exotic Buffalo Wet Upper Leather

Premium buffalo wet-blue upper. Fits code.

Full Grain Pony Wet-Blue Upper

Pony (equine) wet-blue small upper leather.

Bovine Shoe Upper Wet Hide

Standard bovine wet for shoes.

Wet-State Grain Upper Cow Leather

Cow grain upper wet.

Mini Bovine Wet-Blue Upper

Very small bovine wet upper hides.

Wet-Blue Full Grain Bovine Upper Leather

This is tanned bovine leather in the wet-blue state, full grain unsplit, with a unit surface area not exceeding 28 square feet, specifically prepared as upper leather for footwear. It falls under HTS 4104.11.10.20 because it is in the wet state, whole bovine, and designated for upper leather use without further preparation. The wet-blue process involves chrome tanning, keeping it wet and reversible.

Chrome-Tanned Wet-State Cowhide Upper Leather

Chrome-tanned cowhide leather maintained in wet state, full grain unsplit, under 28 sq ft, optimized for shoe uppers. Classified in 4104.11.10.20 as wet-blue upper leather of bovine origin, not further prepared. Ideal for subsequent manufacturing into premium footwear.

Buffalo Wet-Blue Grain Split Upper Leather

Wet-blue tanned buffalo hide, grain split form under 28 sq ft, prepared as upper leather for boots and shoes. Meets HTS 4104.11.10.20 criteria: bovine (buffalo included), wet state, full grains/grain splits, whole, not further prepared. Provides durability for high-wear footwear applications.

Equine Wet-Blue Upper Leather for Saddles

Full grain unsplit equine (horse) leather in wet-blue state, ≤28 sq ft, designated as upper leather though often for equestrian gear. Fits HTS 4104.11.10.20 as tanned equine hide without hair, wet, whole, not further prepared. Versatile for premium saddle and boot production.

Small Cowhide Wet-Blue Lining-Grade Upper Leather

Compact whole cowhide upper leather in wet-blue, full grain, under 28 sq ft surface, suitable for shoe uppers or linings. Classified under HTS 4104.11.10.20 for its wet-state bovine preparation without further processing. High quality for fashion footwear interiors.