Bovine Grain Split Leather for Shoe Uppers
This is a full-grain split leather derived from bovine hides, further prepared after tanning or crusting, without hair on, and not classified as fancy. It falls under HTS 4107.92.70 as it is a grain split, other than those of heading 4114, used primarily for manufacturing shoe uppers. The leather undergoes processes like retanning and fat-liquoring to achieve durability suitable for footwear.
Import Duty Rates by Country of Origin
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If flesh split rather than grain split
Flesh splits are classified separately under 4107.91 as they lack the outer grain surface, changing the subheading.
If crust leather not further prepared beyond retanning or fat-liquoring
Crust leather prior to full preparation after crusting falls in 4104; only further processed leather goes to 4107.
If already made into finished uppers for footwear
Once assembled into shoe uppers, it becomes a footwear part under Chapter 64, not raw prepared leather.
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Import Tips & Compliance
• Verify the leather is from bovine or equine animals and confirm it is a grain split via documentation from the tanner to avoid misclassification
• Ensure certificates of origin and tanning process details are provided, as reversible tanning processes reclassify to 4101-4103
Related Products under HTS 4107.92.70
Bovine Grain Split Oil-Pullup Leather
Oil-pullup finished grain split bovine leather, prepared after tanning, no hair, non-fancy for jackets. HTS 4107.92.70 for other grain splits further prepared. Pull-up effect gives rustic distressed look.
Equine Grain Split for Bookbinding
Prepared grain split equine leather for book covers, non-fancy, hairless. Under 4107.92.70 as other splits.
Bovine Grain Split corrected Leather
Lightly corrected grain split bovine leather, non-fancy, for wallets. HTS 4107.92.70.
Buffalo Grain Split for Luggage
Prepared buffalo grain split for suitcase shells, non-fancy. 4107.92.70.
Bovine Grain Split Semi-Aniline Leather
Semi-aniline dyed grain split bovine leather, non-fancy. For sofas. 4107.92.70.
Equine Grain Split Natural Leather
Undyed natural grain split equine leather, non-fancy. 4107.92.70.