Full Grain Bovine Cowhide Leather Whole Skin

A whole bovine cowhide leather skin that has been vegetable tanned and finished after crusting, with a unit surface area under 28 square feet, and no hair on. It is not fancy leather and falls under HTS 4107.19.20.00 as it is further prepared leather from bovines, whole, not exceeding the size limit. This classification applies to standard upholstery or bag-making leather without decorative finishes.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+35.0%37.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

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

4107.19.40.00Higher: 37.5% vs 37.4%

If unit surface area exceeds 28 square feet

Larger whole bovine hides shift to 4107.19.40.00 based on size threshold in the tariff hierarchy.

4107Same rate: 37.4%

If hides are split, not whole

Split leather from bovines, even small surface area, classifies under 4107.22 as 'other than whole' per heading structure.

4104.11.20.00Same rate: 37.4%

If only wet-blue chrome tanned, reversible process

Reversible pre-tanning like wet-blue falls back to Chapter 41 headings 4101-4103 per chapter note (a).

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Import Tips & Compliance

Verify the unit surface area does not exceed 28 square feet (2.6 m²) with precise measurements to avoid reclassification to larger hide codes

Obtain CITES certification if from endangered bovine species and ensure tannage process documentation proves 'further prepared after tanning or crusting'

Label with accurate species (bovine) and avoid 'fancy' finishes like embossing to stay in this subheading; common pitfall is mismeasuring surface area