Dry Crust Bovine Upholstery Leather from Mexico
Whole bovine hide tanned to reversible crust in dry state, surface under 2.6 m², suitable for upholstery but not further processed. Fits 4104.49.20.00 as 'other' whole bovine crust leather without hair on.
Duty Rate — Mexico → United States
12.4%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document tanning as reversible process per chapter note (a) to avoid reclassification to wet-blue headings
• Measure unit surface area precisely; importers often overlook splits affecting whole classification