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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.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+37.5%42.5%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+52.5%52.5%

Alternative Classifications

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

4107.91Lower: 14.9% vs 42.5%

If further prepared without grain pattern

Finished leather further prepared but without surface pattern goes to 4107.91.

4104Same rate: 42.5%

If in wet, not dry crust state

Wet full-grain unsplit hides are in 4104.31, prior to crust drying.

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Import Tips & Compliance

• Provide fiber analysis to confirm 100% bovine origin, avoiding blends that might shift classification

• Use ISF filings early for leather imports to preempt holds

• Ensure no pre-tanning reversibility, per chapter note (b)

Related Products under HTS 4104.49.40.60

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.

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.