Dry Crust Bovine Upholstery Leather

Whole bovine hide tanned to reversible crust in dry state, surface under 2.6 m², suitable for upholstery but not further processed. Fits 4104.49.20.00 as 'other' whole bovine crust leather without hair on.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+35.0%37.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

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

4104.49Same rate: 37.4%

If in wet state, not dry crust

Wet blues or non-dry crust bovine leather goes to separate 'other' crust subheadings.

4114.20Lower: 11.6% vs 37.4%

If from sheep/goat, not bovine

Non-bovine small hides classified in heading 4114, changing chapter applicability.

4107.19.50.00Higher: 37.8% vs 37.4%

If grain surface further prepared

Post-crust finishing like aniline dyeing moves to prepared leather categories.

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Import Tips & Compliance

Document tanning as reversible process per chapter note (a) to avoid reclassification to wet-blue headings

Measure unit surface area precisely; importers often overlook splits affecting whole classification