Wet-Blue Bovine Upper Leather from Mexico
Tanned bovine hides in wet-blue state, specifically prepared as upper leather for footwear, without hair on and not further prepared beyond tanning. Classified under HTS 4104.19.40.60 as wet-state upper leather from bovine animals, excluding sole leather. Used primarily for shoe uppers due to its flexibility and durability.
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
• Verify tanning process documentation to confirm wet-blue state and prevent reclassification to dry crust hides under 4104.29
• Include certificates of origin and chemical treatment records to comply with REACH regulations on chrome tanning agents
• Avoid common pitfalls like mislabeling as 'further prepared' leather, which shifts to 4107