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.

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.

4107.91Lower: 12.4% vs 35%

If from swine rather than bovine/equine

Swine leathers further prepared after tanning fall under a separate subheading in 4107.

4105.30.00Higher: 37% vs 35%

If only crust processed, not further prepared

Chapter notes define crust separately; lacking full preparation keeps it in 4105 for bovine crust.

6117.80.95Lower: 32.1% vs 35%

If knitted into apparel components

Knitted or crocheted apparel parts move to Chapter 61, not leather further prepared.

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Import Tips & Compliance

Use fiber analysis reports to confirm no composition leather elements, as per chapter definition in heading 4115

Declare exact surface measurements per hide to prevent upclassification to larger size codes

Watch for hair-on imports; even traces exclude from this hairless chapter 41 subheading per notes

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