Bovine Lining Leather for Shoe Interiors from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.03.0110%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
Import Tips
• 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