Corrected Grain Bovine Leather

Corrected grain leather from equine hides has surface imperfections buffed and regrained after tanning, ideal for shoe uppers. Classified in 4107.99.70.90 as other non-fancy prepared leather of equine animals, further processed post-crusting without hair. It provides a uniform finish while maintaining strength.

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.

4107.11.80.00Lower: 37.4% vs 40%

If whole bovine hides

Whole unsplit hides use 4107.11, while sides or splits fall under 4107.99.

4106.22.00.00Lower: 37.4% vs 40%

If vegetable-tanned crust

Unfinished crust leather tanned with vegetable agents stays in 4106 until fully prepared.

6403.99.60Lower: 26% vs 40%

If made into shoe uppers

Assembled into footwear uppers, it moves to Chapter 64 footwear classification.

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

Provide lab analysis showing post-tanning corrections to distinguish from crust under 4105/4106

Measure thickness precisely; splits over certain limits may require different subheadings

Avoid common error of declaring as 'fancy' if not ornamented, which shifts to other subcodes