Full Grain Bovine Upholstery Leather Hide

This is a full grain, unsplit leather hide derived from bovine animals, further prepared after tanning or crusting, specifically designed for upholstery applications such as furniture and vehicle seats. It falls under HTS 4107.91.50.00 because it is upholstery leather of bovine origin, without hair, not covered by heading 4114. The surface retains the natural grain for durability and aesthetic appeal in high-wear environments.

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.

4107.91Same rate: 37.8%

If specifically for shoe uppers

Leather of the same description but designated for footwear uppers shifts to a different subheading within 4107.91.

4114.10.00Higher: 38.2% vs 37.8%

If from sheep or lamb rather than bovine/equine

Heading 4114 covers chamois and similar leather from sheep/lamb, excluding bovine/equine types in 4107.

4104.41Lower: 13.3% vs 37.8%

If only crust (retanned, fat-liquored but not fully prepared)

Crust leather before full preparation after crusting remains in 4104, per chapter note (b).

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Verify the leather is full grain unsplit bovine/equine via supplier certification to avoid misclassification as split or other types

Include detailed tanning process documentation to confirm it exceeds reversible pre-tanning, distinguishing from headings 4101-4103

Check for hair removal and parchment-dressing if applicable; common pitfall is residual hair leading to chapter 43 rejection