Bovine Lining/Upper Wet Leather for Handbags from Mexico
Dual-purpose wet-blue bovine leather designated for upper and lining in luxury handbags, whole ≤28 sq ft. Fits HTS 4104.19.10.20 as wet-state tanned bovine upper/lining leather, not further prepared. Provides structure and interior lining for bags.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Dual labeling as 'upper/lining' is allowed; specify end-use in commercial invoices
• Test for chrome content to confirm wet-blue status and reversible tanning