Aniline-Dyed Bovine Upholstery Leather from China
Whole bovine hides dyed with aniline for transparent, natural finish in luxury upholstery like automotive seats. HTS 4107.19.50.00 applies as it's prepared after tanning/crusted, whole, and specified for upholstery. The minimal processing preserves the leather's breathability.
Duty Rate — China → United States
37.8%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Provide dye penetration certificates to confirm 'further prepared' status beyond simple crusting
• Check for hair-on traces; even minimal hair triggers chapter 43 exclusion per chapter notes
• Declare end-use as upholstery explicitly to avoid scrutiny for heading 4114 thin leather