Cowhide Full Grain Upper Leather for Dress Shoes from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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