Bovine Retanned Upper Leather Sides from Germany
Retanned upper leather sides from bovine hides, further prepared after crusting per chapter note (b), without hair. HTS 4107.99.60.10 for other upper leather including sides, excluding 4114. Ideal for bulk shoe 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
• Document retanning, coloring, or fat-liquoring before drying as crust per note (b)
• Weigh sides to confirm not fetal per 4114 exclusion
• Use commercial invoices specifying upper leather end-use