4107.99.50.00/Full Grain Bovine Upholstery Leather/China

Full Grain Bovine Upholstery Leather from China

This is high-quality full grain leather derived from bovine hides, further prepared after tanning or crusting, specifically finished for use in upholstery applications like sofas and chairs. It falls under HTS 4107.99.50.00 as upholstery leather of bovine animals, without hair, not covered by heading 4114. The robust top grain surface retains natural markings, making it ideal for durable furniture.

Duty Rate — China → United States

40.3%

Rate breakdown

9903.88.0325%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)

9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

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Import Tips

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

• Include certificates of origin and chemical treatment records to prove compliance with upholstery finishing standards

• Avoid misclassification as garment leather by specifying end-use in invoices; common pitfall is undervaluation based on splits