Bovine Full-Grain Upper Leather Hide from China
A whole bovine hide processed after tanning or crusting, finished as full-grain upper leather suitable for shoe uppers and luxury bags. It falls under HTS 4107.19.60 as it is further prepared leather from bovine animals without hair, classified as upper leather from whole hides. The high-quality surface preserves the natural grain for premium applications.
Duty Rate — China → United States
40%
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
• Verify tanning process documentation to confirm it exceeds reversible pre-tanning, distinguishing from headings 4101-4103
• Obtain certificate of origin specifying bovine/equine source and 'without hair on' status to avoid Chapter 43 misclassification
• Measure thickness accurately; if exceeding typical upper leather specs, it may shift to sole leather subcategories