Bovine Lining Leather for Shoe Interiors
This is thin, flexible bovine leather prepared after tanning, specifically classified as lining leather under HTS 4107.19.10.40 due to its use in shoe linings. It comes from whole hides with a unit surface area not exceeding 28 square feet and lacks hair, making it ideal for comfortable inner layers.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If unit surface area exceeds 28 square feet
Larger hides of bovines shift to other surface area categories within the same heading group.
If derived from hides less than 17 kg in weight
Leather from lighter weight hides, even if used for lining, falls under heading 4114 for specific small hides.
If fully assembled into shoe uppers
When processed into finished shoe parts, it becomes an upper assembly rather than raw leather.
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Import Tips & Compliance
• Verify unit surface area documentation to confirm ≤28 sq ft per hide; ensure certificate of origin for preferential duty treatment; avoid misclassification by specifying 'lining' end-use in invoices
Related Products under HTS 4107.19.10.40
Buffalo Lining Leather Sheets
High-quality lining leather from buffalo hides, tanned and crust-processed without hair, unit surface ≤2.6 m², per HTS 4107.19.10.40. Designed for garment and accessory linings, offering durability and softness.
Equine Lining Leather for Handbag Interiors
Soft equine (horse) lining leather from whole hides ≤28 sq ft, hairless and parchment-dressed, fitting HTS 4107.19.10.40. Primarily used for luxury bag linings due to its smooth finish.
Cowhide Lining Leather for Furniture Upholstery
Thin cowhide lining leather, further prepared after tanning, whole bovine hides ≤28 sq ft without hair, under HTS 4107.19.10.40. Suited for backing in upholstered furniture.
Goat Lining Leather Alternative Bovine
Dyed black bovine lining leather from small whole hides, further prepared, hair-free, classified as lining under HTS 4107.19.10.40. Used for inner jacket layers.
Split-Free Bovine Lining Leather Rolls
Unsplit whole bovine hides processed into lining leather, surface ≤28 sq ft, HTS 4107.19.10.40. Supplied in rolls for apparel manufacturers.
Parchment-Dressed Buffalo Lining
Parchment-dressed buffalo lining leather from whole small hides, no hair, explicitly under HTS 4107.19.10.40 for further prepared leathers.