Bovine Crust Leather for Wallet Exteriors

Cow full grain unsplit dry crust as upper leather for wallet shells. Not finished. 4104.41.40.60 classification.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4106.40.00Lower: 35% vs 40%

If crust from sheep/goats

Sheep crust upper/sole in 4106 vs bovine 4104.

4202.32.10Lower: 39.6% vs 40%

If assembled into wallets

Finished wallets are articles of chapter 42.

4104.49Lower: 13.3% vs 40%

If other crust splits

Non-upper/sole splits have distinct subheadings.

Not sure which classification is right?

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Import Tips & Compliance

Specify 'upper leather' in commercial invoice

Test for crust dryness to avoid wet blue mix-up

Avoid retail packaging