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.

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%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

4107.19.50Higher: 37.8% vs 35%

If unit surface area exceeds 28 square feet

Larger hides of bovines are classified separately in 4107.19.50 regardless of upper or lining use.

4114.10.00Higher: 38.2% vs 35%

If derived from split hides

Leather from splits, even if used as upper, falls under heading 4114 for split leather.

6403.51.90Lower: 27.5% vs 35%

If Finished shoe uppers are footwear components under Chapter 64, not raw leather.

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Import Tips & Compliance

Verify unit surface area does not exceed 28 sq ft (2.6 m²) via precise measurement to avoid reclassification to 4107.19.50

Provide tanning process documentation and certificate of origin to confirm bovine equine origin and hair removal

Ensure no reversible tanning processes were used, as those fall under headings 4101-4103

Related Products under HTS 4107.19.10

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.