Bovine Upper Leather for Cowboy Boots

Full-grain bovine upper leather prepared after tanning, specifically for crafting cowboy boots, with a unit surface area not exceeding 28 square feet. It falls under HTS 4107.19.10.20 as whole hides of bovines designated as upper leather for footwear uppers. The leather is finished for durability and flexibility in boot production.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

4107.19.50.00Higher: 37.8% vs 35%

If unit surface area exceeds 28 square feet

Larger hides of bovines fall under the 'other' subheading in the same heading for upper/lining leather.

4104.41Lower: 13.3% vs 35%

If crust leather, not further prepared after tanning

Chapter note (a) directs reversible tanned/crust hides to 4101-4103; crust includes retanned prior to drying.

4114.20Lower: 11.6% vs 35%

If from hides < split thickness or specific low-value types

Heading 4114 excludes certain thin or low-quality leathers from 4107, like those from sheep/goat splits.

Not sure which classification is right?

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Import Tips & Compliance

Verify the leather is from whole bovine hides with surface area ≤28 sq ft via supplier certification to avoid reclassification

Include tanning process documentation proving it's further prepared post-crusting, not reversible (per chapter note (a))

Check for hair-on traces; presence could shift to Chapter 43 if not qualifying under exceptions

Related Products under HTS 4107.19.10.20

Buffalo Upper Leather for Work Boots

Tanned buffalo hide upper leather from whole skins ≤2.6 m², chrome-tanned and finished for rugged work boot uppers. Classified in 4107.19.10.20 as bovine (buffalo included) upper leather, excluding hair and not parchment-dressed. Ideal for heavy-duty footwear requiring water resistance.

Buffalo Upper Leather for Motorcycle Boots

Heavy-duty buffalo upper leather from whole hides ≤28 sq ft, oiled and tumbled post-tanning for motorcycle boot uppers. HTS 4107.19.10.20 covers this as bovine upper leather, excluding splits or hair-on. Enhances abrasion resistance for safety gear.

Horsehide Upper Leather for Chelsea Boots

Tough horsehide upper leather from equine whole hides ≤28 sq ft, drum-dyed and finished for elastic-sided Chelsea boots. HTS 4107.19.10.20 includes equine as bovine/equine without hair for uppers. Provides elasticity and wear resistance.

Cowhide Upper Leather for Hiking Boots

Durable cowhide upper leather from whole bovine hides ≤2.6 m², waxed for waterproof hiking boot uppers. Fits 4107.19.10.20 as prepared upper leather excluding 4114 types. Balances flexibility and trail toughness.

Equine Upper Leather for Dress Shoes

Full-thickness equine (horse) upper leather from whole hides ≤28 sq ft, further prepared after crusting for premium dress shoe uppers. HTS 4107.19.10.20 applies to equine leather without hair, as whole hides for upper use. Provides smooth finish and strength for formal footwear.

Bovine Lining Upper Leather for Sneakers

Prepared bovine leather from small whole hides for combined upper/lining in athletic sneakers, surface ≤2.6 m². Fits 4107.19.10.20 as upper leather of bovines, further tanned without hair. Offers breathability and support in sneaker construction.