Cowhide Full Grain Upper Leather from Germany
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.
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
• 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