Bovine Crust Upper Leather for Cowboy Boots from Mexico
Tanned bovine hide in dry crust state, finished specifically for use as upper material in cowboy boots. It is not further prepared beyond tanning and drying, classifying it under HTS 4104.49.40.10 as upper leather from bovine animals without hair.
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 tanning process documentation to confirm it's crust (retanned, colored, or fat-liquored before drying) and not further prepared
• Ensure certificate of origin specifies bovine source and hair removal to avoid reclassification under chapter 43
• Label clearly as 'upper leather' with thickness measurements to distinguish from sole leather