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.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If raw with hair on (bovine)
Chapter note (c) places raw haired bovine hides in 4104, not further prepared.
If pre-cut for retail footwear uppers
Partially manufactured footwear parts in Chapter 64.
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Import Tips & Compliance
• Differentiate calfskin documentation from mature bovine to avoid age-based disputes
• Confirm parchment-dressed process if applicable, aligning with heading description
Related Products under HTS 4107.12.10.20
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Bovine Upper Leather Grain Splits for Hiking Boots
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