Cowhide Upper Leather for Dress Shoes

Premium cowhide full grain unsplit upper leather from whole hides ≤28 sq ft, post-tanned for dress shoe applications. Offers smooth finish and durability. Precisely matches HTS 4107.11.10.20 for bovine upper leather criteria.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

4107.11.10.40Same rate: 35%

If lining leather instead of upper

Same specs but designated as lining leather goes to 4107.11.10.40.

4203.21Lower: 14.9% vs 35%

If made into finished footwear uppers

Assembled shoe uppers are articles of apparel in Chapter 42, not raw leather.

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

Use accredited labs for surface area verification to prevent customs disputes

Ensure invoices specify 'full grain unsplit upper leather' to match HTS description

Beware of blending with split leather, which changes classification

Related Products under HTS 4107.11.10.20

Bovine Full Grain Upper Leather Hide

This is a full grain, unsplit upper leather from bovine hides with a unit surface area not exceeding 28 square feet, prepared after tanning or crusting without hair on. It is specifically designed for shoe uppers due to its durability and flexibility. Classified under HTS 4107.11.10.20 as whole hides of bovines meeting the size and type criteria for upper leather.

Buffalo Full Grain Upper Leather for Footwear

Upper leather derived from buffalo hides, full grain and unsplit, with surface area ≤2.6 m², ideal for premium shoe uppers. It undergoes further preparation post-tanning for enhanced strength and finish. Fits HTS 4107.11.10.20 as bovine (buffalo included) whole hides specified for upper use.

Equine Full Grain Upper Leather Hide

Full grain unsplit upper leather from equine (horse) hides, unit surface ≤28 sq ft, further prepared after tanning without hair. Used primarily for high-end footwear uppers requiring suppleness. HTS 4107.11.10.20 covers such whole hides of equine animals designated as upper leather.

Calfskin Full Grain Upper Leather

Full grain unsplit upper leather from young bovine (calf) whole hides ≤28 sq ft, prepared post-tanning for fine shoe uppers. Known for soft texture. HTS 4107.11.10.20 applies to such small-sized bovine upper leather.

Horsehide Upper Leather for Western Boots

Equine horsehide full grain unsplit upper leather from whole hides ≤28 sq ft, further tanned for western boot uppers. Provides toughness. Fits 4107.11.10.20 as equine upper leather.

Black Dyed Bovine Upper Leather

Dyed black full grain unsplit bovine upper leather from small whole hides, post-crust prepared. For formal shoe uppers. 4107.11.10.20 classification.