Bovine Crust Upper Leather for Dress Shoe Uppers from China
Whole bovine upper leather in dry crust form, full grain unsplit, under 28 sq ft, tanned for use in formal dress shoe uppers without hair or further preparation. Classifies under HTS 4104.41.10.20 due to its crust state and designation for upper/lining in footwear. Provides premium texture and flexibility for high-end shoemaking.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%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
9903.88.0325%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)
Import Tips
• Include detailed invoice specifying 'upper leather' end-use and crust dryness to support classification
• Conduct fiber analysis to confirm 100% bovine without splits; avoid common error of bulk packaging misread as parts
• Ensure no pre-tanning reversibility; retain wet blue to crust process records for customs audits