Parchment-Dressed Bovine Leather Whole Hide from Mexico
Whole unsplit full grain bovine leather treated via parchment-dressing process after tanning, ≤28 sq ft, not fancy. Included in HTS 4107.11.20.00 as further prepared leather of bovine animals.
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
• Detail parchment-dressing in processing records; it's a qualifying further prep method
• Test for reversibility—must be irreversible per notes for 4104-4106 exclusion
• Label non-fancy; decorative parchment effects could trigger fancy subheading