Full Grain Bovine Upper Leather for Shoes from China
This is full grain, unsplit upper leather made from bovine hides, further prepared after tanning or crusting, specifically designed for shoe uppers. It falls under HTS 4107.91.60.10 as it is other full grains, unsplit upper leather of bovine animals without hair on. The leather's durability and flexibility make it ideal for premium footwear manufacturing.
Duty Rate — China → United States
40.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the leather is full grain and unsplit through supplier certification to match HTS 4107.91.60.10 criteria
• Include detailed tanning process documentation to prove it's further prepared after tanning or crusting
• Check for hair removal confirmation to avoid classification under excluded hairy hides in Chapter 43