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.

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.

4107.11.10Same rate: 35%

If unsplit whole hides

Unsplit full-thickness hides classify under 4107.11, differing from grain splits in 4107.12.

4107.12.10.40Same rate: 35%

If surface treated for lining rather than upper

Same specs but lining-specific finishes move to 4107.12.10.40 subheading.

4105.30.00.00Higher: 37% vs 35%

If only crust with fat-liquored but not further prepared

Crust leather per chapter note (b) stays in 4105 if not fully further prepared for 4107.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Use accredited labs for fiber analysis to confirm 100% bovine grain split, avoiding disputes over splits vs. flesh splits

Document end-use as 'upper leather for footwear' with buyer contracts to support classification over lining

Watch for common pitfall of over-declaring surface area, leading to higher duties under adjacent subheadings

Related Products 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.

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.