Bovine Wet-Blue Unsplit Upper Leather for Bags from Mexico
Unsplit full grain bovine wet-blue leather intended for handbag uppers and accessories. It fits 4104.11.40.60 as wet-state upper leather, not further prepared beyond chrome tanning. Primarily used by bag manufacturers for premium finishes.
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
• Attach buyer contracts specifying bag upper use to support upper leather claim
• Monitor pH levels in documentation; wet-blue typically 3.5-4.0 for proper classification