Full Grain Bovine Upper Leather Hide from China
This is a whole, unsplit full grain bovine leather hide prepared after tanning, specifically finished as upper leather for footwear applications. It falls under HTS 4107.11.60.10 because it is full grain, unsplit upper leather from bovine animals without hair on, not covered by heading 4114. The leather is chrome-tanned and finished to meet durability standards for shoe uppers.
Duty Rate — China → United States
40.8%
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 tanning process documentation to confirm it is not reversible (wet blue), as that would classify under 4104
• Ensure certificate of origin for preferential duty rates under USMCA or other FTAs
• Inspect for hair-on remnants to avoid misclassification under Chapter 43