Cowhide Upper Leather for Dress Shoes from Mexico
Premium cowhide full grain unsplit upper leather from whole hides ≤28 sq ft, post-tanned for dress shoe applications. Offers smooth finish and durability. Precisely matches HTS 4107.11.10.20 for bovine upper leather criteria.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use accredited labs for surface area verification to prevent customs disputes
• Ensure invoices specify 'full grain unsplit upper leather' to match HTS description
• Beware of blending with split leather, which changes classification