Bovine Upper Leather for Cowboy Boots from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• 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