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: > Other: > Other: > Upper leather; sole leather > Upper leather
Duty Rate (from China)
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)
Products classified under HTS 4104.11.40.10
Wet-Blue Bovine Full Grain Upper Leather
Full grain, unsplit upper leather from bovine hides processed in the wet state (wet-blue) through chrome tanning, not further prepared beyond crusting. Classified under HTS 4104.11.40.10 as tanned bovine leather without hair, in wet state, specifically for upper shoe applications due to its flexibility and durability. Meets chapter 41 definitions excluding raw or hair-on hides.
Chrome-Tanned Equine Wet-State Upper Leather
Full grain unsplit upper leather from equine (horse) skins, tanned with chrome in wet-blue wet state, without hair, not further prepared. Falls under HTS 4104.11.40.10 for equine wet-state full grains designated as upper leather for footwear or upholstery. Excludes hair-on or irreversibly tanned beyond crust per chapter notes.
Buffalo Hide Wet-Blue Upper Sole Leather
Full grain unsplit upper leather from buffalo hides in wet-blue chrome-tanned state, suitable for both upper and sole applications in footwear. HTS 4104.11.40.10 covers this as bovine (buffalo included) wet-state leather without hair, not further prepared, per full hierarchy for upper/sole designations.
Unsplit Bovine Wet-Blue Grain Split Upper Leather
Although primarily full grain, this variant represents grain splits processed as upper leather in wet-blue state from bovine hides, tanned without further preparation. Classified in HTS 4104.11.40.10 'other' upper leather category for wet-state bovine full grains/splits without hair.
Horsehide Full Grain Wet-State Upper Leather
Full grain unsplit upper leather from horse hides in wet chrome-tanned state (wet-blue), equine category, without hair on, for shoe uppers. HTS 4104.11.40.10 applies to this wet-state 'other' upper leather under bovine/equine tanned hides not further prepared.