Full Grain Bovine Cowhide Leather Whole Skin from Mexico
A whole, unsplit full grain leather hide from bovine animals (cows), prepared after tanning or crusting, with a unit surface area not exceeding 28 square feet. It lacks fancy surface treatments and hair, fitting HTS 4107.11.20.00 as non-fancy full grain unsplit bovine leather.
Duty Rate — Mexico → United States
12.4%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Verify surface area ≤2.6 m² and unsplit full grain status via measurement certificates to avoid reclassification
• Provide tanning process documentation proving further preparation beyond crusting, as reversible tanning falls under 4101-4103
• Ensure CITES compliance if from endangered bovine species; label as 'not fancy' to match subheading