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.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

4107.12.10.40Same rate: 35%

If designated primarily as lining leather

Same material but classified as lining leather under 4107.12.10.40 if intended for shoe linings rather than uppers.

4107.19.10Same rate: 35%

If from equine animals

Equine grain splits of similar size and preparation fall under 4107.19, separate from bovine in the hierarchy.

4104.41Lower: 13.3% vs 35%

If only crust or reversibly tanned

Chapter notes exclude crust leather or reversibly tanned hides from 4104-4106, pushing to 4107 only if further prepared.

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Import Tips & Compliance

Verify unit surface area ≤2.6 m² with precise measurements and documentation to avoid reclassification to larger hides

Provide tanning process certificates confirming 'further prepared after tanning' status and no hair on, as per chapter notes

Label clearly as 'upper leather' with end-use declarations for footwear to prevent misclassification as lining or other leather

Related Products under HTS 4107.12.10.20

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.