Full Grain Bovine Crust Upper Leather from Germany
This is full grain, unsplit bovine leather in the dry crust state, tanned but not further prepared, specifically finished for use in upper parts of footwear. It falls under HTS 4104.41.40 as upper leather from bovine hides without hair, in dry crust form. The leather retains its natural grain surface ideal for durable shoe uppers.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the leather is in dry crust state (retanned, colored, or fat-liquored prior to drying) and unsplit full grain to avoid reclassification to wet-blue headings
• Obtain tannery certificates confirming no further preparation beyond crust process and hair removal for bovine/equine origin