Fancy Bovine Grain Split Leather Hide

A premium whole grain split hide from bovine animals, featuring fancy embossed patterns and surface area not exceeding 28 square feet. It is further prepared after tanning or crusting, without hair, suitable for high-end upholstery or fashion accessories. Classified under 4107.12.30.00 due to its fancy finish and size constraints.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.6%+35.0%38.6%
🇲🇽Mexico3.6%+10.0%13.6%
🇨🇦Canada3.6%+10.0%13.6%
🇩🇪Germany3.6%+10.0%13.6%
🇯🇵Japan3.6%+10.0%13.6%

Alternative Classifications

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

4107.11.30.00Same rate: 38.6%

If full grain, not split

Full-grain whole hides (unsplit) of bovines ≤28 sq ft fall under 4107.11.30.00, as grain splits specifically denote split hides.

4107.19.30.00Same rate: 38.6%

If unit surface area exceeds 28 sq ft

Larger grain splits of bovines >28 sq ft are classified in 4107.19.30.00 based on size threshold in hierarchy.

4104.41Lower: 13.3% vs 38.6%

If crust only, not further prepared

Crust leather of bovine animals without further preparation after crusting goes to 4104, per chapter note (b).

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Import Tips & Compliance

Verify unit surface area does not exceed 28 sq ft (2.6 m²) with precise measurements to avoid reclassification to larger hides

Provide tanning process documentation confirming 'further prepared after tanning or crusting' to meet heading requirements

Ensure no hair on surface and note 'fancy' features like embossing in commercial invoice to justify subheading