Cowhide Crust Upper Leather for Safety Shoes
Tanned cowhide leather in dry crust state, whole bovine skin not exceeding 28 sq ft, finished as upper leather for protective footwear. It falls under HTS 4104.49.10.20 as it's bovine crust leather specifically prepared for shoe uppers, without hair and not further prepared beyond crust processing.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If surface area exceeds 28 sq ft
Larger whole bovine crust skins shift to 'other' subheading beyond the 2.6 m² limit.
If further prepared with surface finishing
Leather with full-grain or corrected surface finish moves to chapter heading 4107 for prepared leather.
If in wet blue state, not dry crust
Wet processed (not dried crust) bovine leather classifies under full substance wet blue heading.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify tannage process documentation to confirm crust (dry) state and reversibility exclusion per chapter notes
• Measure unit surface area precisely to ensure under 28 sq ft; exceeding triggers different subheading
• Include Certificate of Origin and leather analysis for fiber content to avoid misclassification as further prepared
Related Products under HTS 4104.49.10.20
Buffalo Hide Upper Leather for Work Boots
Dry crust buffalo leather, whole hide under 28 sq ft, tanned for use as upper material in rugged work boots. Classified in 4104.49.10.20 as bovine (buffalo included) crust upper leather, surface area limited, not further prepared.
Bovine Lining-Grade Upper Leather for Sneakers
Whole cow crust leather under 28 sq ft, tanned for upper use in athletic sneakers despite thinner profile. HTS 4104.49.10.20 covers this as bovine upper leather in dry crust, unsplit and unprepared.
Buffalo Upper Crust Leather for Motorcycle Jackets
Dry crust buffalo hide, whole under 28 sq ft, designated upper leather for durable motorcycle outerwear. Classed under 4104.49.10.20 as it's tanned bovine crust without further preparation.
Small Cowhide Upper Leather for Fashion Handbags
Compact whole bovine crust leather ≤28 sq ft, tanned for premium handbag uppers. HTS 4104.49.10.20 applies to this dry, unsplit upper leather from cowhides.
Equine Crust Upper Leather for Cowboy Boots
Tanned horsehide in dry crust form, whole equine skin ≤28 sq ft, prepared as upper leather for western-style cowboy boots. Fits HTS 4104.49.10.20 for equine crust hides without hair, not further prepared.
Horsehide Crust Upper for Orthopedic Shoes
Equine dry crust leather, whole small hide under 28 sq ft, for supportive orthopedic shoe uppers. Fits 4104.49.10.20 as tanned equine upper leather, no further prep.