Cowhide Crust Upper Leather for Footwear
Tanned cowhide in dry crust state, full grain unsplit, prepared as upper leather for shoe uppers. It lacks hair and is not further finished beyond crust processing like retanning or fat-liquoring. Classifies under 4104.41.40.60 as bovine crust upper leather, other than sole leather.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If in wet blue or wet state, not dried crust
Wet processed hides before drying fall under full grains unsplit but not crust (4104.41.00), as crust requires dry state post-retanning.
If further prepared with finished surface
Once crust leather receives final finishing like glazing or plating, it moves to chapter 41 heading 4107 for finished bovine leather.
If grain splits rather than full grain unsplit
Split hides where only grain layer is used classify under grain splits (4104.42), distinct from full grain unsplit surface.
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Import Tips & Compliance
• Verify tanning process documentation to confirm crust status (retanned, fat-liquored but dried) and no further preparation
• Obtain certificate of origin for bovine source; ensure no hair on skins per chapter 41 exclusions
• Label as upper leather only if primarily for footwear uppers to avoid reclassification as sole leather
Related Products under HTS 4104.41.40.60
Buffalo Crust Sole Leather
Dry crust buffalo hide, full grain unsplit, tanned for sole leather used in shoe bottoms. Not further prepared beyond crust processes, hair removed. Fits 4104.41.40.60 as other bovine/equine crust leather specified for soles.
Bovine Full Grain Crust Leather for Belts
Unsplit full grain cow crust leather in dry state, tanned for belt applications as upper-type leather. Not further prepared, suitable for cutting into straps. 4104.41.40.60 applies as other crust upper/sole leather.
Buffalo Hide Dry Crust Sole Leather Sheets
Full grain unsplit buffalo crust in dry sheets for shoe sole production. Tanned without hair, crust only. 4104.41.40.60 for other sole leather.
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.
Cow Upper Crust for Orthopedic Shoes
Full grain cow crust dry, unsplit upper leather for therapeutic footwear. Hairless, crust only. HTS 4104.41.40.60.
Buffalo Full Grain Crust for Sandal Uppers
Unsplit buffalo crust dry full grain upper leather for sandals. Tanned crust stage. 4104.41.40.60 other.