Cowhide Crust Upper Leather from Mexico
Tanned cowhide in dry crust form, specifically prepared as upper leather for footwear, without hair on and not further finished. It falls under HTS 4104.49.40.60 as bovine crust leather designated for shoe uppers, in the dry state. This semi-finished leather is ideal for manufacturers crafting premium leather shoes.
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Verify tanning process documentation to confirm it's crust (retanned, colored, or fat-liquored before drying) and not further prepared beyond heading 4104
• Obtain certificates of origin for preferential duty treatment; ensure hides are from bovine animals without hair on
• Avoid misclassification as finished leather (4203) by confirming no surface coating or additional finishing