Bovine Crust Upper Leather for Cowboy Boots
Tanned bovine hide in dry crust state, finished specifically for use as upper material in cowboy boots. It is not further prepared beyond tanning and drying, classifying it under HTS 4104.49.40.10 as upper leather from bovine animals without hair.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If full substance and not split
Full-thickness unsplit hides fall under 4104.41, while split hides go to 4104.49.
If from sheep or lamb rather than bovine
Chamois-finished leather from sheep or lamb is classified in heading 4114, not bovine in 4104.
If further prepared and assembled into finished footwear uppers
Once processed beyond crust and made into footwear uppers, it moves to Chapter 64.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify tanning process documentation to confirm it's crust (retanned, colored, or fat-liquored before drying) and not further prepared
• Ensure certificate of origin specifies bovine source and hair removal to avoid reclassification under chapter 43
• Label clearly as 'upper leather' with thickness measurements to distinguish from sole leather
Related Products under HTS 4104.49.40.10
Equine Crust Upper Leather for Dress Shoes
Dry crust leather from equine hides, tanned for shoe uppers in formal dress footwear. Meets 4104 criteria as equine-derived, hairless, crust-state upper leather without further preparation like glazing or embossing.
Buffalo Crust Upper Leather for Work Boots
Tanned buffalo hide in crust form, dry state, prepared as upper leather for durable work boots. Bovine (buffalo) origin, unsplit or split, without hair, not further prepared, fitting HTS 4104.49.40.10 precisely.
Buffalo Upper Crust Leather for Hiking Boots
Crust buffalo leather from tanned hides, dry, for rugged hiking boot uppers. Bovine buffalo, hairless, split/other, upper type per HTS 4104.49.40.10.
Bovine Crust Upper Leather for Orthopedic Shoes
Specialty bovine dry crust upper leather for orthopedic footwear, tanned without further prep. Fits 'upper leather' in crust/other category of 4104.49.40.10.
Equine Split Upper Leather Crust for Sandals
Split equine crust in dry state for open sandal uppers, tanned bovine/equine hide. Classified as upper leather under the specified crust subheading.
Bovine Split Crust Upper Leather for Sneakers
Split bovine crust leather in dry state, designated for athletic sneaker uppers. Tanned without hair, not further prepared, aligns with 'other' upper leather in 4104.49.40.10.