Bovine Full Grain Lining Leather for Shoes
This is full grain, unsplit lining leather derived from bovine hides with a unit surface area not exceeding 28 square feet, specifically prepared for use as shoe linings. It falls under HTS 4107.11.10.40 as lining leather of bovines, further prepared after tanning or crusting, without hair on. The leather is finished to provide durability and comfort inside footwear.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If designated for use as upper leather
Same bovine full grain specs but prepared primarily for shoe uppers rather than linings, changing the specific subheading.
If the hide exceeds 28 square feet
Surface area threshold determines subheading; larger bovine full grain unsplit hides fall under the next size category.
If only crust (retanned, fat-liquored but not fully prepared)
Crust leather lacks full 'further prepared' finishing like parchment-dressing, placing it in heading 4104 instead of 4107.
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Import Tips & Compliance
• Verify the unit surface area does not exceed 28 square feet per hide to qualify under this subheading; larger hides shift to other codes
• Provide tannery certificates and chemical treatment records to prove 'further prepared after tanning' status and avoid misclassification as crust leather
• Ensure documentation confirms 'lining' use and full grain unsplit nature to prevent reclassification as upper leather or split leather
Related Products under HTS 4107.11.10.40
Equine Full Grain Lining Leather Hide
Full grain, unsplit lining leather from equine animals (horse hides) with unit surface area ≤28 sq ft, further prepared after tanning for lining applications in bags and accessories. Classified under HTS 4107.11.10.40 due to its equine/bovine coverage, hairless state, and lining-specific preparation. It offers flexibility and breathability ideal for inner linings.
Buffalo Lining Leather for Handbag Interiors
Unsplit full grain lining leather from buffalo hides (bovine family), unit surface ≤2.6 m², further prepared post-tanning for soft, durable handbag linings. HTS 4107.11.10.40 applies as it's bovine lining leather without hair, not qualifying for heading 4114. The preparation ensures smooth finish for luxury accessory interiors.
Cowhide Lining Leather for Jacket Linings
Full grain unsplit cowhide (bovine) lining leather, surface area not over 28 sq ft, prepared after crusting for apparel jacket interiors. It matches HTS 4107.11.10.40 precisely as bovine lining leather further prepared, hairless, for lining purposes. Provides supple feel and longevity in garment construction.
Small Bovine Lining Leather Sheets for Belts
Pre-cut sheets of full grain unsplit bovine lining leather from hides ≤28 sq ft, further prepared for belt interiors and reinforcements. Classified in HTS 4107.11.10.40 as lining leather of bovines without hair on. The compact size suits accessory manufacturing.