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
9903.05.5510%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
• 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