4104.49.10.40/Bovine Crust Lining Leather for Shoe Linings/China

Bovine Crust Lining Leather for Shoe Linings from China

This is tanned bovine crust leather in the dry state, whole with a unit surface area not exceeding 28 square feet, specifically prepared as lining leather without hair on and not further prepared. It falls under HTS 4104.49.10.40 due to its classification as lining leather from bovine hides in crust form for use in shoe interiors. The leather undergoes tanning but remains in a reversible crust state, ideal for lining applications.

Duty Rate — China → United States

37.5%

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

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Import Tips

• Verify the leather is in dry crust state (retanned, colored, or fat-liquored before drying) and unit surface area ≤28 sq ft via measurement certificates to avoid reclassification

• Obtain tannery documentation confirming no further preparation beyond crust and it's specifically for lining use, as per chapter notes excluding irreversibly tanned hides

• Check for hair removal certification; presence of hair shifts to chapter 43, a common pitfall in documentation