4107.11.60/Full Grain Bovine Upper Leather for Dress Shoes/China

Full Grain Bovine Upper Leather for Dress Shoes from China

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.

Duty Rate — China → United States

38.3%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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)

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Import Tips

• 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