Corrected Grain Bovine Leather from China
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.
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
• 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