Buffalo Hide Wet-Blue Upper Sole Leather from Mexico
Full grain unsplit upper leather from buffalo hides in wet-blue chrome-tanned state, suitable for both upper and sole applications in footwear. HTS 4104.11.40.10 covers this as bovine (buffalo included) wet-state leather without hair, not further prepared, per full hierarchy for upper/sole designations.
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document buffalo-specific origin as bovine subclass to prevent reclassification
• Ensure hides remain wet-state upon import to avoid duty shifts to dry categories
• Test for thickness uniformity to qualify as upper leather