Cattle Hide Sole Upper Dual Purpose Crust from Mexico
Versatile cattle bovine crust leather full grain, suitable for both upper and sole in HTS 4104.41.40. Dry state, unsplit, tanned without hair for multi-use footwear leather. Balances flexibility and toughness.
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
• Declare as 'upper/sole leather' per subheading; vague 'crust' risks 4104.42
• Batch testing for dual suitability prevents single-use reclass