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%+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.

4107.91Lower: 12.4% vs 40%

If further prepared without grain pattern

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

4104Same rate: 40%

If in wet, not dry crust state

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

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

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)