Bovine Top Grain Upholstery Leather Roll

Rolls of full grain unsplit bovine leather finished for contract-grade furniture upholstery. Classified in HTS 4107.91.50.00 as upholstery-specific, prepared after crusting, no hair. Provides consistent quality for commercial seating.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.8%+35.0%37.8%
🇲🇽Mexico2.8%+10.0%12.8%
🇨🇦Canada2.8%+10.0%12.8%
🇩🇪Germany2.8%+10.0%12.8%
🇯🇵Japan2.8%+10.0%12.8%

Alternative Classifications

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

4106.22.00Lower: 37.4% vs 37.8%

If tanned but not further prepared (crust stage)

Vegetable-tanned crust of bovine in 4106 before full preparation.

4115.10.00Lower: 35% vs 37.8%

If made into composition leather

Chapter defines composition leather in 4115, from assembled waste.

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Import Tips & Compliance

Use roll weights/measurements in entries for accurate valuation

Certify no reversible tanning process per chapter note (a)

Watch for side vs. full hide declarations affecting subheading