Upper leather; lining leather
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114: > Whole hides and skins: > Grain splits: > Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): > Upper leather; lining leather
Duty Rate (from China)
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
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)
Products classified under HTS 4107.12.10
Bovine Grain Split Upper Leather for Safety Shoes
This is full-grain upper leather made from bovine grain splits, with a unit surface area not exceeding 28 square feet, prepared after tanning for use in manufacturing safety footwear. It falls under HTS 4107.12.10 as upper leather from whole hides and skins of bovines, ideal for durable shoe uppers requiring high abrasion resistance. The leather is chrome-tanned and finished without hair, distinguishing it from parchment-dressed or heading 4114 types.
Equine Grain Split Lining Leather for Dress Shoes
High-quality lining leather from equine grain splits, unit surface area ≤2.6 m², tanned and finished for inner linings in premium dress shoes. Classified under HTS 4107.12.10 for equine leather further prepared after crusting, without hair, suitable for comfort linings. It meets the whole hide grain split criteria excluding hair-on or reversible tanning per chapter notes.
Buffalo Grain Split Upper Leather for Work Boots
Durable upper leather from buffalo grain splits of whole hides, surface area not over 28 sq ft, chrome-tanned for rugged work boots. HTS 4107.12.10 applies to bovine (including buffalo) leather prepared after tanning, without hair, for upper applications. Excludes raw hair-on hides per chapter note (c).
Bovine Calf Grain Split Lining Leather for Handbags
Soft lining leather from young bovine (calf) grain splits, ≤28 sq ft, finished post-tanning for luxury handbag interiors. Falls under HTS 4107.12.10 as prepared bovine leather from whole hides, grain splits, for lining use, without hair or wool.
Equine Hide Grain Split Upper Leather for Belts
Premium full-grain upper leather from equine whole hide grain splits, unit area ≤2.6 m², tanned for belt manufacturing. HTS 4107.12.10 covers such prepared equine leather without hair, distinguishing from chapter 43 dressed hides.
Buffalo Grain Split Lining Leather for Wallets
Flexible lining leather from buffalo grain splits of whole hides, surface <28 sq ft, post-tanned for wallet interiors. Classified in HTS 4107.12.10 for buffalo (bovine) prepared leather, excluding composition types per schedule definition.
Bovine Steer Grain Split Upper Leather for Orthopedic Shoes
Specialty upper leather from steer grain splits, ≤28 sq ft, finished for orthopedic footwear needing flexibility and support. HTS 4107.12.10 for prepared bovine whole hide grain splits used as upper leather, post-tanning without splits exceeding size.
Horse Grain Split Lining Leather for Equestrian Gear
Lining leather from horse grain splits of whole hides, unit ≤2.6 m², tanned for saddles and equestrian boots. Fits HTS 4107.12.10 as equine prepared leather further after crusting, without hair per chapter exclusions.
Water Buffalo Grain Split Upper Leather for Motorcycle Boots
Tough upper leather from water buffalo grain splits, <28 sq ft, for protective motorcycle boots. HTS 4107.12.10 includes buffalo as bovine, prepared from whole hides without hair.
Bovine Cowhide Grain Split Lining for Fashion Bags
Supple cowhide grain split lining leather, unit surface ≤28 sq ft, for high-end fashion bags. Under HTS 4107.12.10 as further prepared bovine leather from whole hides.