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Upper leather; sole leather

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114: > Other, including sides: > Grain splits: > Other: > Upper leather; sole leather

Duty Rate (from China)

38.3%
MFN Base Rate3.3%

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

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)

Total Effective Rate38.3%

Products classified under HTS 4107.92.60

Bovine Grain Split Upper Leather for Dress Shoes

This is full-grain split leather from bovine hides, prepared after tanning for use in the upper parts of formal dress shoes. It falls under HTS 4107.92.60 as grain splits classified as upper leather, distinct from sole leather due to its flexibility and finish suitable for shoe uppers rather than heavy-duty soles.

Equine Grain Split Sole Leather for Work Boots

Durable grain split leather from equine hides, tanned and finished for sole applications in heavy-duty work boots. Classified in HTS 4107.92.60 as other grain splits for sole leather, equine origin allowed per chapter notes, without hair and parchment-dressed options.

Buffalo Grain Split Upper Leather for Cowboy Boots

Premium grain split leather from water buffalo hides, further prepared for the vamps and shafts of cowboy boots. HTS 4107.92.60 applies to bovine (including buffalo) grain splits as upper leather, emphasizing its smooth grain surface and suppleness.

Bovine Sole Leather Grain Splits for Orthopedic Shoes

Heavy-duty grain split bovine leather designed for durable soles in orthopedic footwear, post-tanning with oil stuffing for wear resistance. Fits HTS 4107.92.60 as sole leather from grain splits, excluding parchment-dressed of 4114.

Equine Upper Leather Splits for Equestrian Riding Boots

Flexible grain splits from horse hides, chrome-tanned for upper sections of tall riding boots. Classified under HTS 4107.92.60 for equine grain splits as upper leather, suitable for high-movement areas.

Buffalo Sole Grain Splits for Hiking Boot Outsoles

Robust water buffalo grain split leather for outsoles of hiking boots, fat-liquored post-crusting for water resistance. HTS 4107.92.60 designates it as sole leather from other grain splits of bovine animals.

Bovine Mixed Upper/Sole Leather Splits for Casual Sneakers

Versatile grain splits from cowhide used for both uppers and thin soles in casual sneakers, further tanned without hair. Falls under HTS 4107.92.60 as other grain splits for upper or sole leather applications.