Bovine Full Grain Unsplit Upper Crust from Mexico
Standard bovine cowhide tanned to dry crust, full grain unsplit for upper leather in dress shoes. Under HTS 4104.41.40 as upper leather, without hair, not further prepared. Provides suppleness and aesthetic grain.
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
• Label clearly as 'crust upper leather' avoiding 'finished' terms to prevent 4107 shift
• Sample testing for tanning penetration ensures irreversible per chapter notes