Whole Bovine Crust Calf Leather from Mexico
Tanned calfskin from young bovine animals, processed to crust stage in dry state, with unit surface area under 28 sq ft, not further prepared. Classified under 4104.49.20.00 as whole bovine leather in crust form without hair, meeting the size criterion for this subheading.
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
• Verify exact surface area measurement in square feet to confirm under 28 sq ft threshold; provide certification if challenged
• Ensure no further finishing like glazing or embossing, as that shifts to 4107; include tanning process documentation