Crust Bovine Upper Leather for Cowboy Boots from Germany
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 — 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
• 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