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

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104.41Lower: 13.3% vs 40%

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.

4107.11Lower: 12.4% vs 40%

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.

4104.49.10Lower: 35% vs 40%

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?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

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