Bovine Grain Split Lining Leather for Shoes

This is a thin, flexible grain split leather from bovine hides, further prepared after tanning, with a unit surface area not exceeding 28 square feet, specifically classified as lining leather under HTS 4107.12.10.40. It is used primarily as inner lining in footwear to provide comfort and durability without the hair on. The leather undergoes processes like retanning or fat-liquoring to achieve the required suppleness for shoe interiors.

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.

4107.12.10Same rate: 35%

If designated as upper leather rather than lining

Same hierarchy but for upper leather used in outer shoe components, differentiated by intended end-use and thickness.

4107.19.50.00Higher: 37.8% vs 35%

If from splits exceeding 28 square feet

Grain splits from larger hides fall under a different subheading based on unit surface area threshold.

4114.10.00.00Higher: 38.2% vs 35%

If processed into parchment-dressed or metallized leather

Special preparations like parchment-dressing move it to heading 4114 for distinct leather types.

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Import Tips & Compliance

Verify the unit surface area does not exceed 28 square feet per hide to avoid reclassification; obtain tannery certificates confirming 'lining leather' processing and bovine origin

Ensure CITES compliance if from protected species and label fiber content accurately to prevent customs holds

Related Products under HTS 4107.12.10.40

Buffalo Grain Split Lining Leather for Handbags

Grain split lining leather derived from buffalo hides, prepared post-tanning or crusting, without hair, and limited to 28 square feet per unit surface area, fitting HTS 4107.12.10.40 for lining applications. Ideal for interior linings of luxury handbags due to its smooth texture and durability. It is retanned and fat-liquored to ensure flexibility and resistance to wear.

Calfskin Grain Split Lining Leather for Gloves

High-quality lining leather from young bovine (calf) grain splits, further prepared after tanning, unit surface area ≤2.6 m², categorized under HTS 4107.12.10.40 due to its lining designation and lack of hair. This soft, supple leather lines gloves for enhanced comfort and moisture management. Processing includes coloring and stuffing for optimal hand feel.

Equine Grain Split Lining Leather for Belts

Lining leather from equine (horse) grain splits, tanned and crust-prepared without hair, surface area not over 28 sq ft, precisely matching HTS 4107.12.10.40 for lining uses. Employed as backing for leather belts to add structure and comfort. Features include fat-liquoring for flexibility.

Bovine Lining Leather Sheets for Furniture Upholstery

Prepared grain split bovine leather designated for lining, from hides ≤28 sq ft, without hair, under HTS 4107.12.10.40. Used under primary upholstery in furniture for padding and durability. Retanned and colored for consistent performance.

Cowhide Grain Split Lining for Jacket Linings

Cowhide (bovine) grain split leather, further prepared as lining material, unit area ≤2.6 m², hair-free, HTS 4107.12.10.40. Provides smooth inner layer for jackets, enhancing wear comfort. Processed with stuffing for softness.

Buffalo Calf Lining Leather for Wallet Interiors

Soft lining leather from buffalo calf grain splits, prepared after crusting, ≤28 sq ft, no hair, classified HTS 4107.12.10.40. Lines wallets for luxury feel and card slot reinforcement. Fat-liquored for durability.