Buffalo Lining Upper Leather for Sneakers

Thinly prepared buffalo upper leather from whole hides, used for sneaker linings and reinforcements. Tanned, crust-finished, hair-free for comfort. 4107.19.60.10 as bovine upper leather despite lining use.

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.

4107.91Lower: 12.4% vs 40%

If from hides over 1m² but grain only split

Grain splits from larger hides are 4107.91, vs whole hides in 4107.19.

5906.99.10.00Lower: 37.7% vs 40%

If coated for industrial use

Coated leather for uppers moves to Chapter 59 if textile-coated.

Not sure which classification is right?

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Import Tips & Compliance

Differentiate from true lining leather; upper designation based on prep, not end use

Provide sample swatches with import for customs verification of upper quality

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