Bovine Grain Split Upper Leather for Cowboy Boots
This is full-grain split leather from bovine hides, further prepared after tanning for use in the uppers of cowboy boots. It falls under HTS 4107.92.60.10 as grain splits classified as upper leather, suitable for footwear uppers other than those in heading 4114. The leather is finished without hair, providing durability and a natural grain surface.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If other splits, not grain splits
Flesh splits from bovine leather fall under a separate subheading within the same heading for non-grain splits.
If derived from hides with average surface <8.8 sq ft after tanning
Small hides or pieces under specific size limits are classified in heading 4114, excluding them from 4107.
If assembled into finished footwear uppers
Once made into outer soles/ups combined for footwear, it shifts to Chapter 64 as parts of footwear.
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Import Tips & Compliance
• Verify the leather is from bovine/equine animals and processed beyond reversible tanning to meet Chapter 41 definitions
• Include tannery certificates and chemical treatment records to prove it's 'further prepared' and not crust leather
• Avoid misclassification as sole leather by documenting footwear upper end-use; common pitfall is splitting grain vs. flesh splits
Related Products under HTS 4107.92.60.10
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Buffalo Grain Split Upper Leather for Motorcycle Jackets
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Bovine Grain Split Upper Leather for Ballet Slippers
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Horse Grain Split Upper Leather for Fashion Boots
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