Full-Grain Bovine Upper Leather for Cowboy Boots from Germany
This is premium full-grain, unsplit upper leather from bovine hides, unit surface area not exceeding 28 square feet, prepared after tanning for use in crafting cowboy boots. It falls under HTS 4107.11.10 as it meets the criteria for upper leather of bovines without hair on. The leather's durability and natural grain make it ideal for high-wear footwear.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify unit surface area ≤2.6 m² per hide with measurement certificates to avoid reclassification to larger hides
• Provide tanning process documentation proving full preparation after crusting, distinguishing from raw crust leather
• Label clearly as 'upper leather' with bovine origin to prevent disputes over lining vs upper use