Full-Grain Bovine Crust Upper Leather from Mexico
Unsplit, full-grain cowhide in dry crust form for premium shoe uppers, tanned without hair on. Under HTS 4104.49.40.60 as other crust hides further specified for upper leather. Used by high-end shoemakers for natural texture.
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
• Provide fiber analysis to confirm 100% bovine origin, avoiding blends that might shift classification
• Use ISF filings early for leather imports to preempt holds
• Ensure no pre-tanning reversibility, per chapter note (b)