Corrected Grain Bovine Upper Leather from Germany
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 — 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
• 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