Full-Grain Bovine Crust Upper Leather from China
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.
Duty Rate — China → United States
42.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• 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)