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Full Grain Bovine Cowhide Leather Whole Skin

A whole bovine cowhide processed after tanning or crusting, featuring full grain surface without hair, not split, and not considered fancy leather. It falls under HTS 4107.19.70 as it is further prepared leather from bovine animals in whole form, excluding parchment-dressed or heading 4114 types. This leather is typically used for high-end upholstery or custom goods.

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.

4104.41Lower: 13.3% vs 40%

If only crust or semi-processed without further preparation

Crust leather from bovine hides falls under 4104 if not further prepared after tanning, per chapter notes excluding reversible processes.

4107.11.80Lower: 37.4% vs 40%

If from equine animals like horse hides

Equine leather whole skins are classified separately under 4107.11, differentiating from bovine (including buffalo).

4114.20Lower: 11.6% vs 40%

If made from hides with significant defects or assembled pieces

Leather from defective bovine hides or recomposed materials goes to heading 4114, explicitly excluded from 4107.

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Import Tips & Compliance

Verify tanning process documentation to confirm it's beyond crusting and not reversible, distinguishing from headings 4101-4103

Provide certificates of origin and chemical treatment records to prove compliance with REACH and CITES if applicable

Avoid misclassification as fancy leather by ensuring no ornamental finishes; inspect for uniform quality