Chrome-Tanned Calf Lining Leather from Mexico
Chrome-tanned calfskin lining leather in wet state, used primarily for lining luxury handbags and fine footwear. Classified under 4104.19.10.40 as whole bovine leather ≤28 sq ft, wet-blue process, without hair, not further prepared, distinguishing it from equine or split hides. Meets chapter exclusions for raw or hair-on materials.
Duty Rate — Mexico → United States
10%
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
Import Tips
• Obtain tannery certificates confirming chrome wet-blue process and lining specification; measure surface area precisely as whole hides only qualify under .10; avoid common pitfall of mislabeling as upper leather which has separate subheading