Cowhide Crust Upper Leather for Footwear from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• 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