Bovine Full Grain Upper Leather for Boots from Mexico
Durable full grain unsplit bovine upper leather prepared for work and hiking boot uppers. Meets HTS 4107.91.60.10 as other upper leather, full grains unsplit, without hair on. Treated for abrasion resistance.
Duty Rate — Mexico → United States
13.3%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Segregate from sole leather in shipments to prevent co-classification issues
• Provide lab tests confirming no reversible tanning per chapter note (a)
• Declare thickness accurately, as excessive thickness might suggest sole use