Cowhide Crust Upper Leather
Tanned cowhide in dry crust form, specifically prepared as upper leather for footwear, without hair on and not further finished. It falls under HTS 4104.49.40.60 as bovine crust leather designated for shoe uppers, in the dry state. This semi-finished leather is ideal for manufacturers crafting premium leather shoes.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If in wet blue state, not dried to crust
Wet blue (chrome-tanned but not crust-dried) bovine leather falls under full-grain unsplit category in 4104.41.
If further prepared with surface coating
Once finished with a grain surface pattern or coating exceeding 0.15mm, it becomes finished leather under heading 4107.
If specifically designated for sole leather rather than upper
Sole leather from crust hides has its own subheading within the same crust 'other' category.
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 beyond heading 4104
• Obtain certificates of origin for preferential duty treatment; ensure hides are from bovine animals without hair on
• Avoid misclassification as finished leather (4203) by confirming no surface coating or additional finishing
Related Products under HTS 4104.49.40.60
Full-Grain Bovine Crust Upper Leather
Unsplit, full-grain cowhide in dry crust form for premium shoe uppers, tanned without hair on. Under HTS 4104.49.40.60 as other crust hides further specified for upper leather. Used by high-end shoemakers for natural texture.
Cow Upper Leather Crust Sheets
Sheets of cowhide crust leather prepared for shoe uppers, dry tanned, hairless. Falls under HTS 4104.49.40.60 as other crust for upper leather. Sold in bulk to tanners.
Buffalo Sole Leather Dry Crust
Dry crust buffalo leather for soles, tanned without further preparation. HTS 4104.49.40.60 for other upper/sole crust. High abrasion resistance.
Bovine Mixed Hide Crust Upper
Blended bovine crust hides for uppers, dry state. HTS 4104.49.40.60.
Horse Upper Crust Leather
Equine crust for uppers. HTS 4104.49.40.60.
Cowhide Sole Crust Panels
Cow crust panels for soles. HTS 4104.49.40.60.