Bovine Upper Leather for Athletic Shoes

Full-grain bovine leather prepared after tanning, specifically finished as upper leather for athletic shoe uppers. It is sourced from whole hides without hair, split to appropriate thickness, and treated for flexibility and durability. Classified under 4107.19.60.10 due to its designation as upper leather from bovine animals, not suitable for soles.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

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

4104.11Lower: 13.3% vs 40%

If only vegetable-tanned crust, not further prepared

Vegetable-tanned crust leather of bovine animals falls under 4104 before further finishing for specific uses like uppers.

4114.10.00.00Lower: 38.2% vs 40%

If from hides under 1 m² or sheep/goat sources

Heading 4114 covers smaller hides/skins or chamois/goatskin, excluding full bovine whole hides prepared as upper leather.

6406.10.77.00Lower: 28.7% vs 40%

If already assembled into shoe uppers

Finished uppers made from this leather are classified in Chapter 64 as parts of footwear, not raw prepared leather.

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Import Tips & Compliance

Verify tanning process documentation to confirm it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106

Label clearly as 'upper leather' and provide tannery certificates to avoid misclassification as sole leather or crust

Check for hair removal and splitting records to ensure compliance with 'without hair on, whether or not split' criteria