Full Grain Bovine Crust Upper Leather from Mexico
This is full grain, unsplit bovine leather in the dry crust state, tanned but not further prepared, specifically finished for use in upper parts of footwear. It falls under HTS 4104.41.40 as upper leather from bovine hides without hair, in dry crust form. The leather retains its natural grain surface ideal for durable shoe uppers.
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 the leather is in dry crust state (retanned, colored, or fat-liquored prior to drying) and unsplit full grain to avoid reclassification to wet-blue headings
• Obtain tannery certificates confirming no further preparation beyond crust process and hair removal for bovine/equine origin