Bovine Upper Leather for Athletic Shoes from Mexico
Full-grain bovine leather prepared after tanning, specifically finished as upper leather for athletic shoe uppers. It is sourced from whole hides without hair, split to appropriate thickness, and treated for flexibility and durability. Classified under 4107.19.60.10 due to its designation as upper leather from bovine animals, not suitable for soles.
Duty Rate — Mexico → United States
15%
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
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106
• Label clearly as 'upper leather' and provide tannery certificates to avoid misclassification as sole leather or crust
• Check for hair removal and splitting records to ensure compliance with 'without hair on, whether or not split' criteria