Bovine Grain Split Upper Leather for Cowboy Boots

This is full-grain split leather from bovine hides, prepared after tanning for use in the uppers of cowboy boots. It falls under HTS 4107.12.60.10 as grain splits of whole bovine hides designated as upper leather, not suitable for soles. The leather is finished without hair, providing durability and flexibility for footwear uppers.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.3%+35.0%38.3%
🇲🇽Mexico3.3%+10.0%13.3%
🇨🇦Canada3.3%+10.0%13.3%
🇩🇪Germany3.3%+10.0%13.3%
🇯🇵Japan3.3%+10.0%13.3%

Alternative Classifications

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

4107.11Lower: 12.4% vs 38.3%

If from unsplit whole hides

Unsplit full-grain bovine leather from whole hides is classified under the unsplit heading, changing the subheading based on split status.

4114.10.00Lower: 38.2% vs 38.3%

If from hides 8 kg/m² or less

Leather from lighter bovine hides falls under heading 4114, excluding it from 4107 regardless of split or use.

6406.10.77Lower: 28.7% vs 38.3%

If manufactured into finished footwear uppers

Once assembled into complete uppers for footwear, it becomes a footwear part under Chapter 64, not raw leather.

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Import Tips & Compliance

Verify the leather is from whole hides and classified as grain splits via tannery documentation to avoid misclassification as unsplit

Include certificates of origin and tanning process details to confirm it's further prepared after tanning, exempt from Chapter 41 exclusions

Label clearly as 'upper leather' and test for sole bend resistance if borderline, as sole leather shifts to different subheading

Related Products under HTS 4107.12.60.10

Equine Grain Split Upper Leather for Dress Shoes

Grain split leather from equine hides, tanned and finished for shoe uppers in dress footwear. Classified under HTS 4107.12.60.10 as other grain splits of whole hides from equine animals, specifically upper leather. It offers a premium texture suitable for high-end shoemaking.

Buffalo Grain Split Upper Leather for Work Boots

Full-grain split upper leather from buffalo hides, prepared post-tanning for rugged work boot uppers. It matches HTS 4107.12.60.10 as grain splits from whole bovine (buffalo) hides, designated for upper use. Known for its toughness in industrial footwear.

Bovine Grain Split Upper Leather for Orthopedic Shoes

Tanned grain split leather from bovine whole hides for uppers in orthopedic footwear, offering support and breathability. Falls under HTS 4107.12.60.10 as upper leather grain splits. Further prepared to meet medical-grade flexibility standards.

Equine Grain Split Upper Leather for Equestrian Boots

Premium grain split upper leather from equine hides for tall equestrian riding boots. Classified in HTS 4107.12.60.10 as other upper leather from whole hide grain splits. Provides suppleness essential for high-performance riding gear.

Buffalo Grain Split Upper Leather for Hiking Boots

Durable grain split leather from water buffalo hides for hiking boot uppers, tanned for weather resistance. HTS 4107.12.60.10 applies to these whole hide grain splits as upper leather. Ideal for outdoor footwear demanding strength.

Bovine Grain Split Upper Leather for Fashion Loafers

Soft, finished grain split upper leather from bovine hides for casual fashion loafers. Under HTS 4107.12.60.10 as grain splits of whole hides for uppers. Features polished finish for aesthetic appeal.