Fancy Bovine Full Grain Calfskin Leather from China
Premium full grain unsplit leather from young bovine hides, further prepared after tanning with fancy finishes like embossing or metallic coatings for high-end fashion use. Classified under HTS 4107.91.80.00 as fancy bovine leather without hair, other than heading 4114. It features a luxurious surface preserving the natural grain for upholstery and accessories.
Duty Rate — China → United States
39.9%
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 tanning process documentation to confirm it's beyond crusting and meets 'further prepared' criteria, avoiding reclassification to 4104-4106
• Obtain certificates of origin for preferential duty treatment under USMCA or other FTAs, as fancy leathers often qualify
• Label with accurate species (bovine) and ensure no hair on hides to prevent customs disputes