Bovine Crust Upper Leather for Dress Shoes from Germany
This is tanned bovine crust leather in dry state, specifically finished for use as upper material in formal dress shoes. It lacks hair, is not further prepared beyond crust processing, and meets the criteria for heading 4104 as other bovine crust leather designated for uppers. The leather's durability and finish make it ideal for high-end footwear uppers.
Duty Rate — Germany → United States
Rate breakdown
Import Tips
• Verify the leather is in dry crust state (retanned, colored, or fat-liquored before drying) and not further finished to avoid reclassification under 4107
• Provide tannery certificates confirming no hair on and bovine origin, as chapter 41 excludes hairy hides covered in chapter 43
• Label clearly as 'upper leather' with thickness measurements, as sole leather alternatives may shift classification based on use declaration