Bovine Crust Upper Leather for Sneakers from Mexico
Full grain, unsplit bovine crust leather in dry state, tanned but not further prepared, specifically finished for use as upper material in athletic sneakers. It falls under HTS 4104.41.40.10 as upper leather from bovine animals without hair, in crust form. This classification applies to leather ready for footwear uppers without additional surface coating.
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify tanning process documentation to confirm crust status and no further preparation; ensure certificate of origin for preferential duty rates; avoid misdeclaration as finished leather to prevent reclassification