Cowhide Crust Leather for Handbag Linings

Dry crust full grain unsplit cowhide tanned as upper leather for inner handbag linings. Minimal processing beyond crust, hair removed. Classed in 4104.41.40.60 as other upper leather.

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.

4104.49.40Same rate: 40%

If from splits for upper use

Crust splits designated upper leather fall under 4104.49.40.

4115.10.00Lower: 35% vs 40%

If composition leather with reconstituted fibers

Buffalo base with composition elements shifts to 4115 per definition.

5906.99Lower: 13.3% vs 40%

If coated for linings

Crust leather with textile coating becomes treated material in chapter 59.

Not sure which classification is right?

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Import Tips & Compliance

Include end-use declaration for linings to support upper leather classification

Avoid fat-liquoring excess that mimics finished leather under 4107