Dry Crust Bovine Cowhide from China
Tanned bovine cowhide in dry crust state, without hair, not further prepared beyond basic tanning and drying. Classified under HTS 4104.49.50.00 as crust hides of bovine animals in dry state, other than full substance or specific splits. Used primarily for upholstery and heavy leather goods.
Duty Rate — China → United States
40.8%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify tanning process is irreversible per chapter notes to avoid reclassification to 4101-4103
• Provide CITES documentation if from endangered bovine species; declare exact thickness and state