Small Calfskin Lining Leather Wet from Mexico
Small unit surface calf lining leather in wet-blue form for high-end garment linings. Under HTS 4104.19.10.40 as unsplit whole bovine ≤2.6 m², wet tanned, lining-specific, compliant with chapter notes on tanning processes and exclusions.
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
• Label clearly as 'lining leather' with end-use affidavits; inspect for hair remnants to confirm chapter 41 entry; pitfall: over 28 sq ft triggers .50 subheading