Bovine Lining-Grade Upper Leather for Sneakers from Mexico
Whole cow crust leather under 28 sq ft, tanned for upper use in athletic sneakers despite thinner profile. HTS 4104.49.10.20 covers this as bovine upper leather in dry crust, unsplit and unprepared.
Duty Rate — Mexico → United States
10%
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
• Provide end-use declaration specifying 'upper' to differentiate from pure lining (10.10)
• Test for crust indicators like retanning/coloring prior to drying per note (b)
• Watch for undervaluation penalties on high-volume sneaker leather imports