Full Grain Bovine Glove Leather Hide

A whole, unsplit full grain bovine leather hide prepared after tanning, specifically cut and finished for use in high-quality glove manufacturing. It falls under HTS 4107.11.70.40 as it is bovine leather without hair, designated for glove and garment applications, not fancy leather. The premium surface grain is preserved for durability and softness in gloves.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

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

4107.19.50Lower: 37.8% vs 40%

If split rather than unsplit

Splitting the hide changes classification from full-grain unsplit (4107.11) to grain splits (4107.19).

4114.10.00Lower: 38.2% vs 40%

If from sheep or lamb rather than bovine

Chapter 41 specifies bovine/equine for 4107; sheep/nanny goat leather goes to heading 4114.

4104.41Lower: 13.3% vs 40%

If crust leather not further prepared beyond retanning/coloring

Crust includes retanned/fat-liquored but not fully prepared leather, per chapter note (b).

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Import Tips & Compliance

Verify tanning process documentation to confirm it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106

Ensure certificate of origin specifies bovine source and 'without hair on' status to avoid reclassification under chapter 43

Label clearly as 'glove leather' to match subheading; common pitfall is generic labeling leading to higher duties