Corrected Grain Bovine Upper Leather from China
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.
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
• 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