Bovine Grain Split Upper Leather for Orthopedic Shoes from Mexico
Tanned grain split leather from bovine whole hides for uppers in orthopedic footwear, offering support and breathability. Falls under HTS 4107.12.60.10 as upper leather grain splits. Further prepared to meet medical-grade flexibility standards.
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
• Document end-use as footwear uppers in commercial invoices to prevent reclassification as general leather
• Ensure no hair on hides per Chapter 41 note (c); include processing logs from tanner
• Watch for undervaluation pitfalls; appraise based on finished upper quality, not raw crust value