Calfskin Crust Upper Leather for Dress Shoes from Germany
Premium whole calf (bovine) crust leather under 28 sq ft, dry state, for upper parts of formal dress shoes. Tanned without hair or further prep, directly under 4104.49.10 as small upper leather. Prized for smooth finish and fine grain in luxury footwear.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Specify calf breed in docs for value assessment; test for chapter note tanning reversibility
• Common issue: mismeasuring surface leads to duty errors; retain wet blue records