Whole Bovine Crust Calf Leather from China
Tanned calfskin from young bovine animals, processed to crust stage in dry state, with unit surface area under 28 sq ft, not further prepared. Classified under 4104.49.20.00 as whole bovine leather in crust form without hair, meeting the size criterion for this subheading.
Duty Rate — China → United States
37.4%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Verify exact surface area measurement in square feet to confirm under 28 sq ft threshold; provide certification if challenged
• Ensure no further finishing like glazing or embossing, as that shifts to 4107; include tanning process documentation