Bovine Lining Leather Sheets for Furniture Upholstery from Mexico
Prepared grain split bovine leather designated for lining, from hides ≤28 sq ft, without hair, under HTS 4107.12.10.40. Used under primary upholstery in furniture for padding and durability. Retanned and colored for consistent performance.
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
• Include end-use declarations for upholstery to support lining classification; test for formaldehyde limits in EU markets
• Pitfall: selling as 'upholstery leather' risks reclassification