4104.11.40/Calf Wet-Blue Sole Leather Sheets/Mexico

Calf Wet-Blue Sole Leather Sheets from Mexico

Young bovine (calf) hides chrome-tanned to wet-blue, full grain for heavy-duty sole leather in work boots. Under HTS 4104.11.40 for bovine wet-state full grains designated as sole leather, unsplit and not further prepared. High durability from dense fiber structure.

Duty Rate — Mexico → United States

15%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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Import Tips

• Specify calf origin if premium pricing applies, but classify same as adult bovine

• Weigh shipments to confirm wet state; customs may sample for moisture

• Declare intended use as sole leather to match subheading description