Bovine Grain Split Leather for Shoe Uppers from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• 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