Buffalo Sole Leather Sheet from Mexico
Full-grain unsplit sole leather from whole buffalo hides, further prepared after tanning for sole manufacturing. Classified in HTS 4107.11.60.60 due to its bovine (buffalo) origin, hair-free status, and designation as sole leather for footwear bottoms.
Duty Rate — Mexico → United States
13.3%
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
• Include lab tests confirming sole leather properties like abrasion resistance to differentiate from upper leather
• Declare exact surface area measurements to rule out heading 4114 applicability
• Avoid common pitfalls by ensuring no fat-liquoring beyond crust stage without proper crust documentation