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

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.

4104.41Lower: 13.3% vs 40%

If vegetable-tanned crust leather

Vegetable-tanned crust hides before final finishing or dyeing fall under heading 4104, prior to full preparation.

4114.20Lower: 11.6% vs 40%

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.

4202.21Lower: 19% vs 40%

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?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

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