4107.19.10.20 - Upper leather 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 15% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4107.19.10.20, specifically covers "Upper leather." This refers to leather that has undergone further preparation after tanning or crusting and is intended for use in the uppers of footwear. It encompasses leather derived from bovine or equine animals, which has had the hair removed. The leather can be in whole hides or skins and may have been split. A key characteristic of this category is that it is not parchment-dressed leather and is not classified under heading 4114.
This category is distinguished from its sibling, 4107.19.10.40, which covers "Lining leather." While both are prepared leather from bovine or equine animals, "upper leather" is defined by its intended end-use in the external part of footwear, whereas "lining leather" is specifically designated for the internal components of footwear. The physical properties and finishing processes may differ to suit these distinct applications.
As this is a leaf node in the HTS database, there are no further subcategories. Classification under 4107.19.10.20 is determined by the material being prepared leather from bovine or equine sources, without hair, intended for shoe uppers, and meeting the criteria of not exceeding 28 square feet (2.6 m2) per unit surface area when in whole hides and skins.