Cowhide Crust Upper Leather for Safety Shoes from Mexico
Tanned cowhide leather in dry crust state, whole bovine skin not exceeding 28 sq ft, finished as upper leather for protective footwear. It falls under HTS 4104.49.10.20 as it's bovine crust leather specifically prepared for shoe uppers, without hair and not further prepared beyond crust processing.
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
• Verify tannage process documentation to confirm crust (dry) state and reversibility exclusion per chapter notes
• Measure unit surface area precisely to ensure under 28 sq ft; exceeding triggers different subheading
• Include Certificate of Origin and leather analysis for fiber content to avoid misclassification as further prepared