Aniline Dyed Bovine Upholstery Leather from China
Aniline dyed leather from bovine grain splits is semi-aniline finished after tanning or crusting, penetrating the hide for a natural look used in luxury furniture upholstery. It qualifies for HTS 4107.92.50.00 as other upholstery leather from grain splits of bovine animals, hair-free. The minimal topcoat preserves the leather's breathability and patina development.
Duty Rate — China → United States
37.8%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Document the dyeing and finishing processes to prove further preparation beyond crust per chapter definitions
• Ensure CITES compliance if from exotic bovine sources, though standard cattle hides are exempt
• Test for composition leather traits, as heading 4115 applies if made from leather waste per schedule definition