Sheepskin Leather for Shoe Uppers

Full-grain sheepskin leather prepared after tanning, used primarily for manufacturing shoe uppers. It is derived from sheep or lamb hides without wool, not split, and lacks fancy finishes like embossing or metallic coatings. Classified under HTS 4112.00.30 as non-fancy prepared sheep leather.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2%+35.0%37%
🇲🇽Mexico2%+10.0%12%
🇨🇦Canada2%+10.0%12%
🇩🇪Germany2%+10.0%12%
🇯🇵Japan2%+10.0%12%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.11Lower: 12.4% vs 37%

If crust or wet-blue state, not further prepared

Chapter notes specify crust hides before further preparation stay in 4107; only post-tanning/crusing prep moves to 4112.

4114.10.00Higher: 38.2% vs 37%

If parchment-dressed or specially finished

Heading 4114 covers parchment-dressed sheep leather with specific finishes; plain prepared types go to 4112.

6403.99.90Lower: 27.5% vs 37%

If already assembled into finished footwear uppers

Once made into shoe uppers, it shifts from leather material in Chapter 41 to footwear components in Chapter 64.

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Import Tips & Compliance

Verify tanning process documentation to confirm it's further prepared after tanning or crusting, not reversible (which would fall under 4101-4103)

Obtain certificates of origin and wool removal proof to ensure compliance with Chapter 41 exclusions for wool-on hides

Label fiber content accurately; common pitfall is classifying split leather under this code without noting thickness specs