Bovine Grain Split Upper Leather for Dress Shoes from Mexico
This is full-grain upper leather derived from bovine grain splits, further prepared after tanning for use in high-end dress shoes. It falls under HTS 4107.12.60 as it is specified as upper leather from whole hides and skins, without hair, suitable for footwear uppers. The leather is finished to provide durability and a polished appearance.
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
• Verify tanning process documentation to confirm it's not reversible, distinguishing from headings 4101-4103
• Provide certificates of origin and detailed splitting records to prove grain split status from whole hides
• Label clearly as 'upper leather' to avoid reclassification as sole leather or other categories