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Full-Grain Bovine Upholstery Leather Hide from China

A whole bovine hide of full-grain upholstery leather, tanned and finished without hair, designed for high-end furniture applications like sofas and chairs. Classified under HTS 4107.19.50.00 as it is further prepared after tanning or crusting, from bovine animals, and specifically for upholstery use. The whole hide format distinguishes it from split or other processed forms.

Duty Rate — China → United States

40.3%

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 tanning process documentation to confirm it's beyond crusting and not reversible, as per chapter notes for headings 4104-4106

Obtain certificates of origin and chemical treatment records to prove compliance with REACH and CITES if applicable for exotic bovine sources

Measure thickness accurately; upholstery leather often exceeds standards for heading 4114, avoiding misclassification pitfalls