Full Grain Bovine Cowhide Leather Whole Skin from China
A whole, unsplit full grain leather hide from bovine animals (cows), prepared after tanning or crusting, with a unit surface area not exceeding 28 square feet. It lacks fancy surface treatments and hair, fitting HTS 4107.11.20.00 as non-fancy full grain unsplit bovine leather.
Duty Rate — China → United States
39.9%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify surface area ≤2.6 m² and unsplit full grain status via measurement certificates to avoid reclassification
• Provide tanning process documentation proving further preparation beyond crusting, as reversible tanning falls under 4101-4103
• Ensure CITES compliance if from endangered bovine species; label as 'not fancy' to match subheading