Chrome Tanned Bovine Side Weight Leather Whole from China
Whole side-weight bovine leather chrome tanned, retanned, and dyed after crusting, under 2.6 m², no hair, not fancy. HTS 4107.19.20.00 covers such further prepared small whole bovine skins. Common for shoe uppers.
Duty Rate — China → United States
39.9%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include tanning certificate showing 'further prepared' steps like retanning to avoid crust-only classification
• Calculate surface area per hide accurately; sides often border 28 sq ft threshold
• Ensure no composition elements, as those go to 4115 per schedule definition