Full Grain Bovine Leather for Gloves from China
This is full grain, unsplit bovine leather prepared after tanning, specifically designated for manufacturing gloves. It falls under HTS 4107.91.70.40 as it is not fancy leather and is categorized for glove and garment use, excluding hair-on or parchment-dressed variants outside this scope.
Duty Rate — China → United States
42.5%
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 has undergone irreversible tanning to distinguish from reversible processes under headings 4101-4103
• Provide documentation confirming bovine origin, full grain unsplit nature, and designation for gloves to avoid misclassification
• Avoid common pitfalls like importing hair-on hides, which belong in Chapter 43 unless specified in Chapter 41 exceptions