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%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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