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Upper leather; lining 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 dry state (crust): > 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

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 4104.41.10

Crust Bovine Upper Leather for Dress Shoes

This is full grain, unsplit whole bovine leather in crust form (dry state, retanned or fat-liquored before drying) with a unit surface area not exceeding 2.6 m², specifically prepared as upper leather for formal dress shoes. It falls under HTS 4104.41.10 as tanned bovine crust leather designated for footwear uppers, without hair and not further prepared beyond crust processing.

Full Grain Crust Lining Leather for Handbags

Full grain unsplit bovine crust leather, unit surface ≤2.6m², tanned and fat-liquored in dry state, designed as soft lining material for luxury handbags. Classified in 4104.41.10 for its crust state without further preparation and specific lining leather designation for accessory interiors.

Equine Crust Upper Leather for Cowboy Boots

Whole equine (horse) leather in crust form, full grain unsplit, ≤2.6m² surface, prepared as durable upper leather for western cowboy boots. HTS 4104.41.10 covers this tanned, dry-state equine hide without hair or further processing, inclusive of buffalo/equine with bovine.

Smallhide Bovine Upper Leather for Orthopedic Shoes

Specialty full grain crust bovine leather from small hides ≤2.6m², tanned dry for flexible uppers in orthopedic footwear. 4104.41.10 applies to this unsplit, hair-free upper leather in crust form without additional finishing.

Horsehide Crust Upper for Motorcycle Jackets

Full grain unsplit equine crust leather small hides for abrasion-resistant uppers in motorcycle protective jackets. 4104.41.10 for dry tanned equine upper leather not further prepared.

Buffalo Upper Crust for Soccer Cleats

Water buffalo full grain crust ≤2.6m² for athletic shoe uppers in soccer cleats, providing durability. HTS 4104.41.10 as unsplit bovine crust upper leather.

Small Bovine Crust Lining for Gloves

Full grain unsplit bovine crust leather for glove linings, unit ≤2.6m². Lining leather in dry crust state under 4104.41.10.

Calf Upper Leather Crust for Moccasins

Calfskin full grain crust upper for soft moccasin footwear, small whole hides. 4104.41.10 crust upper leather.

Equine Lining Crust for Saddle Bags

Horse crust lining leather ≤2.6m² for equestrian saddle bags. Dry crust equine lining under 4104.41.10.

Buffalo Crust Upper for Work Boots

Buffalo full grain crust for rugged work boot uppers, small hides. 4104.41.10 upper leather.

Bovine Crust Lining for Briefcases

Bovine crust lining for luxury briefcases, unsplit full grain ≤2.6m². Lining leather 4104.41.10.

Horse Upper Crust for Chaps

Equine crust upper for riding chaps, small full grain. 4104.41.10.

Calfskin Crust Lining for Purses

Calf crust lining for purses, ≤2.6m² unsplit. 4104.41.10 lining.

Buffalo Crust Lining Leather for Wallets

Full grain unsplit water buffalo crust leather, unit area not over 2.6m², in dry tanned state for wallet linings providing structure and feel. Fits 4104.41.10 as bovine (buffalo included) crust lining leather, not further prepared.

Crust Calfskin Lining for Belts

Young bovine (calf) full grain unsplit crust leather ≤2.6m² used as lining backing for leather belts. As tanned dry crust lining leather, it precisely matches HTS 4104.41.10 criteria for small whole hides.