Aniline-Dyed Bovine Upholstery Leather from Mexico
Whole bovine hides dyed with aniline for transparent, natural finish in luxury upholstery like automotive seats. HTS 4107.19.50.00 applies as it's prepared after tanning/crusted, whole, and specified for upholstery. The minimal processing preserves the leather's breathability.
Duty Rate — Mexico → United States
12.8%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide dye penetration certificates to confirm 'further prepared' status beyond simple crusting
• Check for hair-on traces; even minimal hair triggers chapter 43 exclusion per chapter notes
• Declare end-use as upholstery explicitly to avoid scrutiny for heading 4114 thin leather