Bovine Grain Split Upper Leather for Dress Shoes from China
This is full-grain upper leather derived from bovine grain splits, further prepared after tanning for use in high-end dress shoes. It falls under HTS 4107.12.60 as it is specified as upper leather from whole hides and skins, without hair, suitable for footwear uppers. The leather is finished to provide durability and a polished appearance.
Duty Rate — China → United States
40.8%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify tanning process documentation to confirm it's not reversible, distinguishing from headings 4101-4103
• Provide certificates of origin and detailed splitting records to prove grain split status from whole hides
• Label clearly as 'upper leather' to avoid reclassification as sole leather or other categories