Bovine Crust Upper Leather for Cowboy Boots from China
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.
Duty Rate — China → United States
42.5%
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 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