Bovine Crust Upper Leather for Cowboy Boots from Germany
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 — 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 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