Cowhide Full Grain Sole Crust Leather from Mexico
Dry crust full grain unsplit cowhide leather tanned for sole use in leather shoes and boots. Falls under HTS 4104.41.40 as sole leather from bovine animals, without hair, not further prepared. Provides abrasion resistance essential for footwear bottoms.
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
• Document sole-specific treatments like vegetable tanning for density; general crust may reclassify
• Ensure no splitting occurred post-tanning to maintain full grain unsplit status