Bovine Sole Leather Hide from Mexico
Full bovine leather hide prepared after tanning or crusting, specifically treated for use in shoe soles, without hair on. It falls under HTS 4107.19.60.50 as whole hide sole leather of bovine animals, not covered by heading 4114. This leather is thick, durable, and designed for high-wear applications like footwear bottoms.
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Verify the leather is from bovine or equine animals and confirm no hair on via inspection certificates to avoid reclassification
• Provide tanning process documentation proving it's further prepared after tanning or crusting, not reversible (per chapter notes)
• Check thickness and ensure it's not upper leather or heading 4114 to prevent common misclassification pitfalls