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Upper leather; sole leather

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114: > Other, including sides: > Other: > Other: > Upper leather; sole leather

Duty Rate (from China)

40%
MFN Base Rate5%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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)

Total Effective Rate40%

Products classified under HTS 4107.99.60

Cowhide Full Grain Upper Leather

This is premium full-grain leather prepared from bovine hides after tanning and crusting, specifically finished for use in shoe uppers. It retains the natural grain surface and is designed for durability and flexibility in footwear manufacturing. Classified under HTS 4107.99.60 as upper leather of bovine animals without hair.

Buffalo Hide Sole Leather

Durable sole leather derived from buffalo hides, tanned and finished for high-wear shoe bottoms with excellent abrasion resistance. This leather is further prepared after crusting, without hair, suitable for rugged footwear soles. Fits HTS 4107.99.60 as sole leather from bovine (buffalo) animals.

Vegetable Tanned Cow Upper Leather

Eco-friendly upper leather from cowhides tanned with vegetable agents, further finished for supple shoe uppers in premium footwear. Without hair and parchment-dressed options available, it's ideal for luxury brands. Covered by HTS 4107.99.60 for other upper leather of bovine animals.

Equine Chrome Tanned Sole Leather

Chrome-tanned leather from equine hides, prepared for heavy-duty shoe soles with water resistance and strength. Further processed after crusting, hair-free, for work boots and equestrian footwear. Classed in HTS 4107.99.60 as other sole leather.

Corrected Grain Bovine Upper Leather

Corrected grain upper leather from bovine hides, buffed and regrained after tanning for uniform shoe upper appearance. Further prepared without hair, enhancing printability for branded footwear. Under HTS 4107.99.60 for upper leather.

Oil Tanned Buffalo Upper Leather

Oil-tanned upper leather from buffalo hides, providing a soft, water-resistant finish for casual shoe uppers. Post-tanning and crusting preparation ensures pliability. HTS 4107.99.60 applies to this other upper leather.

Parchment Dressed Cow Sole Leather

Parchment-dressed sole leather from cowhides, traditionally finished for flexible yet sturdy shoe soles in bespoke footwear. Hair-free and further prepared after tanning. Fits HTS 4107.99.60 as sole leather.

Pull-Up Bovine Upper Leather

Pull-up upper leather from bovine hides, oil-treated to develop patina in shoe uppers over time. Finished post-crusting for luxury boots. Classified HTS 4107.99.60.

Saddle Tan Equine Sole Leather

Saddle-tan sole leather from equine hides for boot soles, mimicking traditional saddle finishes. Further prepared, hairless. HTS 4107.99.60.

Nubuck Finish Cow Upper Leather

Nubuck upper leather from cowhides, lightly buffed on grain side for suede-like texture in casual shoes. Post-tanning preparation. HTS 4107.99.60.

Waxed Buffalo Sole Leather

Waxed sole leather from buffalo for waterproof boot bottoms, finished after crusting. HTS 4107.99.60.

Burnished Equine Upper Leather

Burnished upper leather from equine hides for polished shoe fronts. Further prepared. HTS 4107.99.60.

Flexible Split Cow Sole Leather

Flexible split sole leather from cowhides for lightweight shoes. Hair-free, prepared. HTS 4107.99.60.

Aniline Dyed Bovine Upper Leather

Aniline dyed upper leather from bovine, transparent dye for natural look in dress shoes. HTS 4107.99.60.

Resin Coated Equine Sole Leather

Resin coated sole leather from equine for enhanced durability. Finished post-crust. HTS 4107.99.60.