Bovine Crust Lining Leather for Shoe Linings from Mexico
This is full grain, unsplit whole bovine leather in dry crust state, with a unit surface area not exceeding 28 square feet, specifically prepared as lining leather. It falls under HTS 4104.41.10.40 because it is tanned bovine leather without hair, not further prepared beyond crust processing, and designated for lining uses like shoe interiors. The small size distinguishes it from larger hides.
Duty Rate — Mexico → United States
10%
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 unit surface area ≤28 sq ft with measurement certificates to avoid reclassification to larger hides; ensure 'lining leather' designation via tannery documentation; test for crust state (retanned/fat-liquored but dry) to confirm not further prepared