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

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104.49.50.00Higher: 38.3% vs 35%

If surface area exceeds 28 sq ft

Larger whole bovine crust skins shift to 'other' subheading beyond the 2.6 m² limit.

4107.11Lower: 12.4% vs 35%

If further prepared with surface finishing

Leather with full-grain or corrected surface finish moves to chapter heading 4107 for prepared leather.

4104.41Lower: 13.3% vs 35%

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?

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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