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Dry Goat Crust Leather for Shoe Uppers

Tanned goat skin in dry crust form, processed through vegetable tanning and dried without further finishing, suitable for upper leather in footwear production. Classified under HTS 4106.22.00.00 as crust hides of goats in dry state, without hair or wool, not further prepared. Used by manufacturers before splitting or finishing.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+35.0%37.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

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

4104Lower: 13.3% vs 37.4%

If in the wet state (wet blue)

Wet tanned goat skins before drying classified in 4104; dry crust requires dehydration process.

4107.11.80.00Same rate: 37.4%

If further prepared with full grain surface finished

Once crust is finished (dyed, embossed), it moves to 4107 as finished leather, no longer 'not further prepared'.

4106.32.00.00Higher: 39.2% vs 37.4%

If in wet state instead of dry

Same goat crust but wet form falls under 4106.32; state (dry vs wet) determines subheading.

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Import Tips & Compliance

Verify tanning process documentation to confirm it's crust (retanned, fat-liquored, dried) and not reversible pre-tanning under 4101-4103

Obtain CITES permits if from endangered goat species; declare origin accurately to avoid misclassification