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Full Grain Bovine Cowhide Leather Whole Skin from China

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.

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

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