Bovine Top Grain Upholstery Leather Roll from Mexico
Rolls of full grain unsplit bovine leather finished for contract-grade furniture upholstery. Classified in HTS 4107.91.50.00 as upholstery-specific, prepared after crusting, no hair. Provides consistent quality for commercial seating.
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
• Use roll weights/measurements in entries for accurate valuation
• Certify no reversible tanning process per chapter note (a)
• Watch for side vs. full hide declarations affecting subheading