Bovine Lining Upper Leather for Sneakers from Mexico
Prepared bovine leather from small whole hides for combined upper/lining in athletic sneakers, surface ≤2.6 m². Fits 4107.19.10.20 as upper leather of bovines, further tanned without hair. Offers breathability and support in sneaker construction.
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
• Dual-purpose (upper/lining) still qualifies if marketed as upper; clarify in invoices
• Test for parchment-dressing; if present, remains in 4107 but note affects processing