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.

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.

4107.11.10.20Same rate: 35%

If marketed as upper leather for belts

End-use designation (lining vs upper) splits the subheading even for identical specs.

4203.30.00.00Higher: 37.7% vs 35%

If assembled into finished belt linings

Finished leather articles like dressed straps classify in Chapter 42, not raw prepared leather.

4101.50.20Lower: 17.5% vs 35%

If raw hides with reversible pre-tanning only

Chapter note (a) sends reversibly tanned hides back to 4101, excluding fully prepared 4107 leathers.

Not sure which classification is right?

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Import Tips & Compliance

Specify 'not pre-cut beyond standard' to avoid parts classification; sheets remain leather hides

Comply with REACH for chemical finishes used in preparation, common in EU imports

Bundle invoices by hide surface area for accurate duty calculation

Related Products under HTS 4107.11.10.40

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.

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.