Cowhide Full Grain Upper Leather

This is premium full-grain leather prepared from bovine hides after tanning and crusting, specifically finished for use in shoe uppers. It retains the natural grain surface and is designed for durability and flexibility in footwear manufacturing. Classified under HTS 4107.99.60 as upper leather of bovine animals without hair.

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%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

4104.41Lower: 13.3% vs 40%

If only crust processed without full finishing

Crust leather (retanned, colored, or fat-liquored before drying) of bovine animals falls under 4104 per chapter notes.

4115Lower: 10% vs 40%

If made from leather waste or shavings

Composition leather from assembled leather fiber waste is classified in heading 4115, not further prepared leather.

6406.10.77.00Lower: 28.7% vs 40%

If already assembled into finished uppers

Finished uppers ready for footwear assembly are parts of Chapter 64, not raw leather materials.

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Import Tips & Compliance

Verify tanning process documentation to confirm it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106

Provide certificates of origin and chemical treatment records to avoid misclassification as crust leather under 4104

Ensure splits are declared if applicable, as other splits may shift to different subheadings

Related Products under HTS 4107.99.60

Buffalo Hide Sole Leather

Durable sole leather derived from buffalo hides, tanned and finished for high-wear shoe bottoms with excellent abrasion resistance. This leather is further prepared after crusting, without hair, suitable for rugged footwear soles. Fits HTS 4107.99.60 as sole leather from bovine (buffalo) animals.

Vegetable Tanned Cow Upper Leather

Eco-friendly upper leather from cowhides tanned with vegetable agents, further finished for supple shoe uppers in premium footwear. Without hair and parchment-dressed options available, it's ideal for luxury brands. Covered by HTS 4107.99.60 for other upper leather of bovine animals.

Equine Chrome Tanned Sole Leather

Chrome-tanned leather from equine hides, prepared for heavy-duty shoe soles with water resistance and strength. Further processed after crusting, hair-free, for work boots and equestrian footwear. Classed in HTS 4107.99.60 as other sole leather.

Corrected Grain Bovine Upper Leather

Corrected grain upper leather from bovine hides, buffed and regrained after tanning for uniform shoe upper appearance. Further prepared without hair, enhancing printability for branded footwear. Under HTS 4107.99.60 for upper leather.

Oil Tanned Buffalo Upper Leather

Oil-tanned upper leather from buffalo hides, providing a soft, water-resistant finish for casual shoe uppers. Post-tanning and crusting preparation ensures pliability. HTS 4107.99.60 applies to this other upper leather.

Parchment Dressed Cow Sole Leather

Parchment-dressed sole leather from cowhides, traditionally finished for flexible yet sturdy shoe soles in bespoke footwear. Hair-free and further prepared after tanning. Fits HTS 4107.99.60 as sole leather.