Bovine Full Grain Lining Leather for Shoes from Mexico
This is full grain, unsplit lining leather derived from bovine hides with a unit surface area not exceeding 28 square feet, specifically prepared for use as shoe linings. It falls under HTS 4107.11.10.40 as lining leather of bovines, further prepared after tanning or crusting, without hair on. The leather is finished to provide durability and comfort inside footwear.
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify the unit surface area does not exceed 28 square feet per hide to qualify under this subheading; larger hides shift to other codes
• Provide tannery certificates and chemical treatment records to prove 'further prepared after tanning' status and avoid misclassification as crust leather
• Ensure documentation confirms 'lining' use and full grain unsplit nature to prevent reclassification as upper leather or split leather