Upper leather; lining leather

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114: > Whole hides and skins: > Other: > Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): > Upper leather; lining leather

Duty Rate (from China)

35%
MFN Base RateFree

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

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)

Total Effective Rate35%

Products classified under HTS 4107.19.10

Bovine Upper Leather for Cowboy Boots

Full-grain bovine leather prepared after tanning, designed specifically for the uppers of cowboy boots, with a unit surface area not exceeding 28 square feet. It falls under HTS 4107.19.10 as upper leather of bovines without hair, further prepared after tanning or crusting. This leather provides durability and a premium finish for Western-style footwear.

Equine Lining Leather for Dress Shoes

Soft, supple equine leather prepared for shoe linings in formal dress shoes, unit surface area ≤2.6 m², without hair. Classified in HTS 4107.19.10 as lining leather of equine animals, further prepared after crusting. Offers smooth comfort and breathability inside premium footwear.

Buffalo Upper Leather for Work Boots

Durable water buffalo hide leather for rugged work boot uppers, tanned and finished without hair, surface ≤28 sq ft. HTS 4107.19.10 covers this as upper leather of buffalo (bovine), ideal for heavy-duty protective footwear. Provides excellent abrasion resistance.

Calfskin Lining Leather for Loafers

Premium calfskin (bovine) leather used for linings in casual loafers, parchment-dressed, no hair, ≤2.6 m². Falls under HTS 4107.19.10 as lining leather further prepared after tanning. Ensures moisture-wicking comfort.

Horsehide Upper Leather for Motorcycle Boots

Tough horsehide leather for protective motorcycle boot uppers, finished post-crusting, unit ≤28 sq ft, hair-free. HTS 4107.19.10 classifies as upper leather of equine animals. Known for strength in high-wear applications.

Full Grain Bovine Lining for Orthopedic Shoes

Full-grain bovine leather lining for orthopedic footwear, prepared after tanning, surface ≤2.6 m². Under HTS 4107.19.10 as lining leather without hair on. Supports therapeutic comfort in medical shoes.

Buffalo Calf Upper for Fashion Ankle Boots

Soft buffalo calf leather for trendy ankle boot uppers, tanned and split if needed but whole hide ≤28 sq ft. HTS 4107.19.10 for upper leather of buffalo. Blends luxury with durability.

Steerhide Lining for Hiking Boots

Steerhide (bovine) leather lining for hiking boots, crust-prepared, no hair, small unit area. Fits HTS 4107.19.10 as lining leather. Breathable for outdoor use.

Pony Skin Upper Leather for Children's Shoes

Pony (equine) upper leather sized for kids' shoes, prepared post-tanning, ≤2.6 m². HTS 4107.19.10 applies to small equine whole hides as upper. Kid-friendly softness.

Vegetable Tanned Bovine Lining for Sandals

Eco vegetable-tanned bovine lining for open sandals, hairless, small surface. Under 4107.19.10 as lining leather further prepared. Sustainable choice.