Full Grain Bovine Upper Leather for Dress Shoes

This is full grain, unsplit upper leather derived from bovine hides, prepared after tanning for use in crafting high-end dress shoes. It falls under HTS 4107.11.60 as whole hides and skins, full grains unsplit, specified as upper leather suitable for footwear uppers. The leather retains the natural grain surface and is finished for durability and flexibility.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.3%+35.0%38.3%
🇲🇽Mexico3.3%+10.0%13.3%
🇨🇦Canada3.3%+10.0%13.3%
🇩🇪Germany3.3%+10.0%13.3%
🇯🇵Japan3.3%+10.0%13.3%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

4107.12.60Same rate: 38.3%

If split rather than unsplit

Splitting the hide creates grain splits, moving classification from unsplit full grains (4107.11) to grain splits (4107.12).

4104.41Lower: 13.3% vs 38.3%

If crust or wet-blue stage only, not further prepared

If the tanning process is reversible crust without full preparation after crusting, it falls under crust leather in 4104 rather than prepared leather in 4107.

4114.20Lower: 11.6% vs 38.3%

If from sheep, lamb, or non-bovine/equine animals

Chapter 41 restricts 4107 to bovine/equine; hides from other species like sheep are classified under heading 4114.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Verify the leather is from bovine or equine animals without hair on, and confirm full grain unsplit status via supplier certificates to match 4107.11.60 exactly

Include detailed tanning process documentation and test reports for substance content to comply with U.S. customs leather classification rules

Avoid misdeclaration as sole leather if primarily for uppers; measure thickness and test for upper vs. sole properties to prevent reclassification