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
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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)