Corrected Grain Bovine Upper Leather

Corrected grain upper leather from bovine hides, parchment-dressed after crusting, without hair, for shoe uppers. HTS 4107.99.60.10 covers this as other upper leather prepared beyond basic tanning, excluding 4114. The correction enhances surface uniformity for aesthetic footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4115.10.00Lower: 35% vs 40%

If made from leather waste

Composition leather from leather parings or dust uses heading 4115, per chapter definition.

4106.22.00Lower: 37.4% vs 40%

If crust stage only

Tanned but not fully prepared hides (crust) of bovine animals stay in 4106.

4203.21Lower: 14.9% vs 40%

If made into leather goods like bags

Finished articles like gloves or bags from upper leather shift to Chapter 42.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Submit processing records showing grain correction post-crusting; avoid over-finishing that mimics composition leather

Declare equine vs bovine accurately for origin rules

Prepare for end-use verification in footwear manufacturing

Related Products under HTS 4107.99.60.10

Bovine Full Grain Upper Leather

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.

Equine Chrome-Tanned Upper Leather

Chrome-tanned upper leather from equine hides, prepared after crusting without hair, suitable for high-end shoe uppers. Classified under HTS 4107.99.60.10 as other upper leather of equine animals, distinct from sole leather or heading 4114 products. Offers flexibility and water resistance for premium footwear.

Buffalo Split Upper Leather

Split upper leather from buffalo hides, further prepared after tanning or crusting, hair-free, intended for shoe uppers. Falls under HTS 4107.99.60.10 as other upper leather, including splits, of bovine (buffalo) animals beyond heading 4114. Provides cost-effective durability for mid-range footwear.

Equine Parchment-Dressed Upper Leather

Parchment-dressed upper leather from equine animals, further prepared without hair on, for upper shoe components. Classified in HTS 4107.99.60.10 as other upper leather, explicitly including parchment-dressed types of equine origin. Known for its smooth texture in dress shoes.

Buffalo Vegetable-Tanned Upper Leather

Vegetable-tanned upper leather from buffalo, post-crusting preparation, hair-free splits for shoe uppers. HTS 4107.99.60.10 includes this as other upper leather of bovine (buffalo), not heading 4114. Eco-friendly tanning appeals to sustainable footwear brands.

Bovine Retanned Upper Leather Sides

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.