Upper 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 > Upper leather

Duty Rate (from China)

35%
MFN Base RateFree

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)

Total Effective Rate35%

Products classified under HTS 4107.12.10.20

Bovine Grain Split Upper Leather for Safety Shoes

This is full-grain upper leather made from bovine grain splits, unit surface area not exceeding 28 square feet, further prepared after tanning for use in manufacturing safety footwear. It falls under HTS 4107.12.10.20 as upper leather of bovines, without hair, specifically grain splits suitable for shoe uppers due to its durability and flexibility.

Buffalo Grain Split Upper Leather for Work Boots

Upper leather from buffalo grain splits, surface area under 28 sq ft, processed post-tanning for rugged work boots, offering water resistance and strength. Classified in HTS 4107.12.10.20 as bovine (including buffalo) whole hides, grain splits, upper leather without hair.

Cowhide Full Grain Upper Leather for Dress Shoes

Premium cowhide grain split upper leather, ≤28 sq ft per hide, parchment-dressed post-tanning for elegant dress shoes, providing smooth finish and suppleness. HTS 4107.12.10.20 covers this as whole bovine hides, grain splits, upper leather without hair on.

Bovine Upper Leather Grain Splits for Hiking Boots

Durable grain split upper leather from bovine hides ≤28 sq ft, further prepared for high-performance hiking boots with enhanced abrasion resistance. Fits HTS 4107.12.10.20 as upper leather from whole bovine grain splits, post-tanning, hair-free.

Calfskin Grain Split Upper Leather for Loafers

Soft calfskin (bovine) grain splits ≤28 sq ft, upper leather prepared for casual loafers with polished finish. HTS 4107.12.10.20 applies to these whole hides, grain splits designated as upper leather.

Bovine Dressage Saddle Upper Leather

Specialized grain split upper leather from bovines <28 sq ft for equestrian dressage saddles, flexible yet strong. Classed in 4107.12.10.20 as upper leather, though primarily footwear-oriented, fits further-prepared grain splits.

Buffalo Upper Leather for Motorcycle Boots

Heavy-duty buffalo grain split upper leather, unit area <2.6 m², treated for motorcycle boots emphasizing toughness and heat resistance. Under HTS 4107.12.10.20 for bovine (buffalo) grain splits, upper leather further prepared after crusting.