Bovine Grain Split Upper Leather for Safety Shoes from Mexico
This is full-grain upper leather made from bovine grain splits, with a unit surface area not exceeding 28 square feet, prepared after tanning for use in manufacturing safety footwear. It falls under HTS 4107.12.10 as upper leather from whole hides and skins of bovines, ideal for durable shoe uppers requiring high abrasion resistance. The leather is chrome-tanned and finished without hair, distinguishing it from parchment-dressed or heading 4114 types.
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify unit surface area documentation does not exceed 28 sq ft per hide to avoid reclassification to larger split categories
• Provide tanning process certificates confirming post-tanning preparation and absence of hair for chapter 41 compliance
• Label clearly as 'upper leather' with bovine origin to prevent misclassification as lining or other leather types