Chrome-Tanned Equine Wet-State Upper Leather from Mexico
Full grain unsplit upper leather from equine (horse) skins, tanned with chrome in wet-blue wet state, without hair, not further prepared. Falls under HTS 4104.11.40.10 for equine wet-state full grains designated as upper leather for footwear or upholstery. Excludes hair-on or irreversibly tanned beyond crust per chapter notes.
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide lab analysis proving chrome tanning and wet moisture content to distinguish from dry crust
• Label clearly as equine origin to avoid bovine misclassification pitfalls
• Check for splits during inspection to confirm full grain status