Calfskin Full Grain Upper Leather

Soft full grain unsplit calfskin (young bovine) upper leather for children's shoes. Under HTS 4107.91.60.10 as bovine full grains unsplit upper leather, further prepared. Offers suppleness for comfort.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.3%+35.0%38.3%
🇲🇽Mexico3.3%+10.0%13.3%
🇨🇦Canada3.3%+10.0%13.3%
🇩🇪Germany3.3%+10.0%13.3%
🇯🇵Japan3.3%+10.0%13.3%

Alternative Classifications

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

4104Lower: 13.3% vs 38.3%

If wet-blue crust

Wet-blue crust of bovine animals is heading 4104.

4113.90.60Lower: 36.6% vs 38.3%

If from goats or kids

Further prepared leather of goats/kids (non-excluded) is heading 4113.

Not sure which classification is right?

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Import Tips & Compliance

Specify calfskin as bovine to differentiate from kid leather in 4114

Avoid retail-ready cuts that could be seen as parts for Chapter 42

Test for composition elements, limited to 4115 per definitions

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