Vegetable Pre-Tanned Bovine Upper Leather Wet from Mexico
Bovine hides pre-tanned with vegetable agents in wet state, classified as upper leather without hair, not further prepared. HTS 4104.19.40.60 covers this as other wet-state upper leather. Alternative to chrome tanning for eco-friendly shoe uppers.
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document tanning agents to prove non-chrome process if audited for environmental compliance
• Test for reversible tanning per chapter note (a) to stay in 4104
• Pair with dyeing declarations if fat-liquored but still crust-eligible