Full Grain Bovine Cowhide Leather from China
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.
Duty Rate — China → United States
40%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• 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