Bovine Grain Split Leather for Shoe Uppers

This is grain split leather from bovine hides, further prepared after tanning or crusting, without hair, used primarily for manufacturing shoe uppers. It falls under HTS 4107.92.70.90 as 'other' grain splits that are not fancy and not specifically for footwear linings or upholstery. The leather is finished for durability and flexibility in footwear production.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.91Lower: 12.4% vs 40%

If full-thickness grain leather, not split

Full-grain leather without splitting falls under 4107.91 as other full grains, changing from splits category.

4114.20Lower: 11.6% vs 40%

If from sheep or lamb hides

Leather of sheep or lamb shifts to Chapter 41 heading 4114, outside bovine/equine scope of 4107.

6406.10Lower: 14.5% vs 40%

If already assembled into shoe uppers

Finished uppers for footwear are classified in Chapter 64 as parts of footwear, not raw leather.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Verify tanning process documentation to confirm it's not reversible, distinguishing from headings 4101-4103

Provide certificates of origin and chemical treatment records to prove 'further prepared after tanning or crusting' status

Avoid misclassification as fancy leather by ensuring no ornamental finishes; common pitfall is undervaluing splits

Related Products under HTS 4107.92.70.90

Equine Grain Split Leather for Handbags

Grain split leather derived from equine animals, prepared after tanning or crusting, hairless, ideal for crafting high-end handbags. Classified under HTS 4107.92.70.90 as other non-fancy grain splits of equine origin. Its smooth grain surface provides premium texture for accessories.

Buffalo Grain Split Leather for Belts

Prepared grain split leather from buffalo hides, post-tanning or crusting, without hair, suited for durable belt production. HTS 4107.92.70.90 covers this as other non-fancy grain splits of bovine (buffalo) animals. Known for strength in fashion accessories.

Equine Grain Split Parchment-Dressed Leather

Parchment-dressed grain split leather from equine hides, prepared after crusting, without hair, for specialty bookbinding. HTS 4107.92.70.90 includes parchment-dressed as other non-fancy grain splits. Offers a unique matte, durable finish.

Buffalo Grain Split Leather for Furniture Trim

Grain split buffalo leather, further prepared post-tanning, hairless, cut for decorative furniture trim strips. Under HTS 4107.92.70.90 as other grain splits excluding upholstery-specific. Tough for edging and accents.

Horse Grain Split Leather for Wallet Backs

Prepared grain split leather from horse hides, after crusting, hair-free, for wallet back panels. Fits HTS 4107.92.70.90 as other equine grain splits, not fancy. Flexible for foldable goods.

Water Buffalo Grain Split Drum Skins

Grain split water buffalo leather, further prepared parchment-style after tanning, for musical drum heads. HTS 4107.92.70.90 includes such specialty non-fancy splits. Tuned for resonance.