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Full Grain Bovine Upper Leather for Dress Shoes from Mexico

This is full grain, unsplit upper leather derived from bovine hides, prepared after tanning for use in crafting high-end dress shoes. It falls under HTS 4107.11.60 as whole hides and skins, full grains unsplit, specified as upper leather suitable for footwear uppers. The leather retains the natural grain surface and is finished for durability and flexibility.

Duty Rate — Mexico → United States

13.3%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Verify the leather is from bovine or equine animals without hair on, and confirm full grain unsplit status via supplier certificates to match 4107.11.60 exactly

Include detailed tanning process documentation and test reports for substance content to comply with U.S. customs leather classification rules

Avoid misdeclaration as sole leather if primarily for uppers; measure thickness and test for upper vs. sole properties to prevent reclassification