Bovine Upper Leather for Athletic Shoes from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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