Full Grain Bovine Cowhide Leather for Upholstery

This is a full-grain, unsplit bovine cowhide leather prepared after tanning, featuring the natural grain surface intact without hair. It is commonly used for high-end furniture upholstery due to its durability and premium appearance. Classified under HTS 4107.11.70.90 as whole hides, full grains unsplit, not fancy.

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.

4104.11.20Lower: 37.4% vs 40%

If only crust processed (retanned or fat-liquored prior to drying)

Chapter notes define crust as hides retanned or stuffed before drying, excluding fully prepared leather of 4107.

4107.19.50Lower: 37.8% vs 40%

If grain split off, leaving flesh split

Splitting removes full grain layer, shifting to 'other' full substance or grain splits category.

4114.20Lower: 11.6% vs 40%

If from hides 8 kg or less or 1.2 m² or less

Heading 4114 specifically covers small hides/skins not qualifying as whole under 4107.

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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

Provide CITES certification if from endangered bovine species; declare as full-grain unsplit whole hides accurately

Avoid misclassification as crust leather (4104-4106) by proving final preparation like fat-liquoring post-drying

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