Bovine Full Grain Upper Leather from China
Full grain upper leather derived from bovine hides, further prepared after tanning or crusting, without hair on, designed specifically for shoe uppers. It meets the criteria of HTS 4107.99.60.10 as it is other upper leather of bovine animals, not covered by heading 4114. This leather provides durability and a premium finish for footwear applications.
Duty Rate — China → United States
42.5%
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
Import Tips
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning; retain certificates of origin for bovine source
• Label fiber content accurately to prevent reclassification as crust leather
• Watch for hair-on splits which shift to Chapter 43