Bovine Full Grain Crust Lining/Upper for Sandals from Mexico
Dry crust bovine leather, unsplit full grain <2.6 m², versatile for upper or lining in open sandal footwear, tanned without hair. Falls under HTS 4104.41.10.20 as upper leather in crust state from bovine sources. Lightweight for summer strap sandals.
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-purpose declaration ok if primarily upper; specify in commercial invoice
• Ensure no splitting; use caliper measurements for customs verification
• Watch for moisture content to confirm dry crust vs wet