Bovine Grain Split Upper Leather for Cowboy Boots from China
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.
Duty Rate — China → United States
38.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• 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