Full Grain Bovine Upholstery Leather Hide

This is a whole, unsplit full grain leather hide derived from bovine animals, further prepared after tanning for use in upholstery applications such as furniture and vehicle interiors. It falls under HTS 4107.11.50.00 as upholstery leather of bovine origin, without hair, not covered by heading 4114. The full grain surface preserves the natural texture and strength ideal for durable seating.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.8%+35.0%37.8%
🇲🇽Mexico2.8%+10.0%12.8%
🇨🇦Canada2.8%+10.0%12.8%
🇩🇪Germany2.8%+10.0%12.8%
🇯🇵Japan2.8%+10.0%12.8%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104.11.20.00Lower: 37.4% vs 37.8%

If crust or reversibly tanned, not fully prepared

Chapter notes exclude crust hides from 4104-4106 only if irreversibly tanned; reversible processing keeps it in full hides crust category.

4114Lower: 11.6% vs 37.8%

If from sheep or lamb, not bovine

Heading 4114 covers sheep/lamb leathers prepared after tanning, shifting from Chapter 41 bovine/equine section.

4107.91.80.00Lower: 37.4% vs 37.8%

If grain splits, not full grain unsplit

Splitting the hide changes classification from full grain unsplit whole hides to grain splits under 4107.91.

Not sure which classification is right?

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Import Tips & Compliance

Verify the leather is full grain unsplit bovine whole hides via supplier certificates to confirm HTS 4107.11.50.00 classification

Include tanning process documentation and hair removal proof in import paperwork to prevent reclassification as raw or crust leather