Fancy Bovine Calfskin Leather Hide from China
A whole bovine calfskin hide, tanned and finished with intricate embossing and metallic foil stamping to create a fancy appearance, unit surface area under 28 sq ft. Classified under HTS 4107.19.30.00 as fancy leather of bovines, further prepared after tanning, without hair. Used primarily for high-end fashion accessories.
Duty Rate — China → United States
41.1%
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 unit surface area ≤2.6 m² with precise measurements; exceeding triggers reclassification to 4107.19.40
• Obtain CITES certification if from endangered bovine species; provide tanning process documentation
• Label as 'fancy leather' with surface treatment details to avoid undervaluation disputes