Full Grain Bovine Cowhide Leather
This is top-quality full grain leather from bovine hides, further prepared after tanning or crusting without hair on, used for premium upholstery and bags. It falls under HTS 4107.99.70.90 as other prepared bovine leather, not fancy, excluding heading 4114. The leather retains the natural grain surface for durability and aesthetics.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If vegetable-tanned crust leather
Vegetable-tanned crust hides before final finishing or dyeing fall under heading 4104, prior to full preparation.
If from swine or hides under 1 m²
Heading 4114 covers other hides like swine or small bovine pieces, changing classification based on animal type and size.
If manufactured into finished handbags
Once made into completed articles like handbags, it shifts from Chapter 41 leather to Chapter 42 luggage classification.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify tanning process documentation to confirm it's irreversible and qualifies under Chapter 41, not reversible pre-tanning of 4101-4103
• Ensure certificate of origin for bovine source and no hair on; common pitfall is misclassifying split hides without proper thickness measurement
• Label fiber content and chemical treatments accurately to avoid CBP reclassification during entry
Related Products under HTS 4107.99.70.90
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.
Split Bovine Lining Leather
Thin split bovine leather prepared after tanning for shoe linings, hairless and non-fancy. HTS 4107.99.70.90 covers such other further prepared splits. Economical and flexible for inner components.
Parchment-Dressed Bovine Leather
Parchment-dressed bovine leather, further prepared post-tanning without hair, for bookbinding. Matches 4107.99.70.90 as specified other non-fancy leather. Delivers a smooth, translucent quality.
Aniline Finished Buffalo Leather
Aniline-dyed buffalo leather with minimal finish after crusting, preserving natural look for luxury goods. HTS 4107.99.70.90 for other prepared bovine leather. Transparent dyes highlight grain.
Pull-Up Equine Leather
Pull-up equine leather, oiled post-tanning for distressed aging effect, non-fancy. 4107.99.70.90 as other prepared equine. Popular for jackets.
Vegetable Tanned Bovine Sides
Vegetable-tanned bovine sides further prepared, hairless for belts. 4107.99.70.90 other.