Cattle Wet-Blue Unsplit Upper Leather Panels from Mexico
Pre-cut panels of unsplit cattle full grain wet-blue leather for shoe uppers. Matches 4104.11.40.60 criteria for wet-state upper leather without further prep. Used in high-volume shoe production.
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
• Panel dimensions in docs must not imply further preparation
• CITES compliance if from endangered bovine sources