Bovine Grain Split Leather for Shoe Uppers

This is a full grain split leather derived from bovine hides, further prepared after tanning or crusting, without hair, and not classified as fancy. It falls under HTS 4107.12.70 as it consists of whole hides and skins processed into grain splits that are other and not fancy. Commonly used in manufacturing durable shoe uppers due to its strength and texture.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

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

4107.11.70Same rate: 40%

If full grain, not split

Whole hides without splitting into grain splits fall under the full grain subheading 4107.11.70.

4107.19.50Lower: 37.8% vs 40%

If from equine animals

Equine hides, even grain splits, are classified separately under 4107.19 as the heading distinguishes bovine/equine.

4114.20Lower: 11.6% vs 40%

If from hides 8 kg/m² or greater

Thicker hides meeting the weight threshold for heading 4114 are excluded from chapter 41 headings like 4107.

Not sure which classification is right?

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Import Tips & Compliance

• Verify the leather is from whole bovine hides and processed as grain splits to confirm classification under 4107.12.70; provide tanning process documentation

• Ensure no fancy finishes or embossing, as those shift to other subheadings; include certificates of origin for duty preferences

• Label fiber content and chemical treatments accurately to pass customs inspection and avoid reclassification