Steer Hide Dry Crust Leather from China
Full grain unsplit crust from mature steer (castrated bull) hides, dry tanned without hair on, suitable for high-end upholstery. Falls in HTS 4104.41.50.00 as other bovine crust full grains.
Duty Rate — China → United States
40.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Thickness measurement certs prevent split hide misclassification
• Ensure no pre-tanning reversible process used (would be 4101-03)
• Commercial invoice must specify 'crust, not further prepared' explicitly