Bovine Grain Split Leather for Shoe Uppers from China
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.
Duty Rate — China → United States
Rate breakdown
Import Tips
• 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