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Equine-Free Bovine Steer Hide Whole Leather

Whole steer hides from bovine animals, prepared after tanning with fat-liquoring, non-fancy and unsplit. Fits HTS 4107.19.70 for other whole bovine leathers excluding fancy types. Commonly used for shoe uppers and linings.

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%+50.0%55%

Alternative Classifications

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

4106.21Lower: 12.4% vs 40%

If from sheep or lamb instead

Tanned sheep leathers are in 4106, separate chapter heading for non-bovine.

4115.10.00Lower: 35% vs 40%

If composition leather with reconstituted fibers

Chapter notes define composition leather strictly under 4115, not further prepared hides.

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Import Tips & Compliance

Species verification via DNA testing docs if challenged, as bovine includes buffalo but excludes equine

Avoid bulk packaging that suggests industrial parts; declare as whole for correct subheading

Check for parchment-dressing which might shift to other 4107 categories