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): > Other: > Other: > Other: > Upper leather; sole leather > Upper leather

Duty Rate (from China)

40%
MFN Base Rate5%

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 Rate40%

Products classified under HTS 4104.19.40.10

Wet-Blue Bovine Upper Leather for Cowboy Boots

Tanned bovine hide in wet-blue state, specifically prepared as upper leather for durable cowboy boots, retaining moisture without further finishing. Classified under 4104.19.40.10 as wet-state upper leather from bovine animals, not further prepared beyond tanning. Meets chapter 41 criteria excluding hair-on hides.

Wet-State Buffalo Hide Upper Leather for Dress Shoes

Wet-blue tanned buffalo skin designated as upper leather for formal dress shoes, in moist crust form without hair or further processing. Falls under HTS 4104.19.40.10 for other wet-state bovine (buffalo included) upper leather per hierarchy. Excludes chapter exclusions for hair-on or waste materials.

Equine Wet-Blue Upper Leather for Equestrian Boots

Tanned horse hide in wet state, prepared as upper leather for riding boots, without hair and not further finished. HTS 4104.19.40.10 covers this as wet-state upper from equine animals per full hierarchy. Aligns with chapter notes allowing equine inclusion post Chapter 43 exclusions.

Bovine Wet-State Upper Leather for Athletic Sneakers

Chrome-tanned cowhide in wet-blue form for sneaker uppers, flexible for athletic footwear construction without additional processing. Precisely matches 4104.19.40.10 as other wet-state upper leather from bovines. Chapter notes confirm exclusion of only hair-on or waste forms.

Wet-Blue Calfskin Upper Leather for Loafers

Premium wet-state tanned calf hide designated for loafer uppers, soft and supple in crust condition. Classed under HTS 4104.19.40.10 for bovine wet upper leather, excluding further preparation. Fits chapter scope for young bovine hides post-tanning.

Buffalo Wet-Crust Upper Leather for Work Boots

Heavy-duty wet-state buffalo upper leather for safety work boots, tanned but retaining moisture per crust definition. HTS 4104.19.40.10 applies to this other wet upper from buffalo (bovine). Chapter notes affirm crust includes colored/fat-liquored if dried later.

Horsehide Wet-Blue Upper for Motorcycle Jackets

Equine wet-tanned upper leather for protective motorcycle jacket panels, in wet-blue unfinished state. Fits 4104.19.40.10 hierarchy for wet equine upper leather. Excludes Chapter 43 dressed hair-on forms per notes.