Equine Grain Split Upper Leather for Dress Shoes from Mexico
Grain split leather from equine hides, tanned and finished for shoe uppers in dress footwear. Classified under HTS 4107.12.60.10 as other grain splits of whole hides from equine animals, specifically upper leather. It offers a premium texture suitable for high-end shoemaking.
Duty Rate — Mexico → United States
13.3%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide veterinary certificates confirming equine origin, as equine leather requires specific documentation under Chapter 41 notes
• Ensure splits are documented as 'grain splits' from whole skins to distinguish from flesh splits in 4107.22
• Avoid common pitfall of classifying as sole leather; conduct physical tests for flexibility to support upper designation