Equine Upper Leather for Dress Shoes from Mexico
Full-thickness equine (horse) upper leather from whole hides ≤28 sq ft, further prepared after crusting for premium dress shoe uppers. HTS 4107.19.10.20 applies to equine leather without hair, as whole hides for upper use. Provides smooth finish and strength for formal footwear.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Document equine origin separately from bovine, as hierarchy includes both but species affects value declarations
• Ensure no 'composition leather' additives (per note on 4115) to prevent shift to lower headings