Full Grain Bovine Cowhide Leather Sides from China
Full grain, unsplit leather sides derived from bovine (cow) hides, further prepared after tanning or crusting, without hair on, and not classified as fancy leather. This falls under HTS 4107.91.70.90 as it matches 'other full grains, unsplit, other, not fancy, other' for bovine leather further prepared after tanning. It is commonly used for high-end upholstery and accessories.
Duty Rate — China → United States
42.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Verify tanning process documentation to confirm 'further prepared after tanning or crusting' and ensure no reversible pre-tanning per chapter notes
• Provide certificates of origin and chemical treatment records to avoid misclassification as crust leather under 4104-4106
• Check for hair removal and splitting status; splits may shift to other subheadings within 4107