Crust Bovine Upper Leather for Cowboy Boots from China
This is whole bovine crust leather in dry state, unit surface area under 28 sq ft, tanned but not further prepared, specifically finished as upper leather for boot manufacturing. It falls under HTS 4104.49.10 as crust upper leather from bovine hides without hair, in whole form under the size limit. Used primarily for durable footwear uppers requiring strength and flexibility.
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
Import Tips
• Verify unit surface area documentation to confirm <28 sq ft; ensure tanning process is irreversible per chapter notes
• Provide tannery certificates proving 'upper leather' finish; avoid misclassification as further prepared leather