Cowhide Full Grain Upper Leather for Dress Shoes from Mexico
Premium cowhide grain split upper leather, ≤28 sq ft per hide, parchment-dressed post-tanning for elegant dress shoes, providing smooth finish and suppleness. HTS 4107.12.10.20 covers this as whole bovine hides, grain splits, upper leather without hair on.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Use accredited labs for fiber analysis to confirm 100% bovine grain split, avoiding disputes over splits vs. flesh splits
• Document end-use as 'upper leather for footwear' with buyer contracts to support classification over lining
• Watch for common pitfall of over-declaring surface area, leading to higher duties under adjacent subheadings