Calfskin Full Grain Upper Leather from Mexico
Soft full grain unsplit calfskin (young bovine) upper leather for children's shoes. Under HTS 4107.91.60.10 as bovine full grains unsplit upper leather, further prepared. Offers suppleness for comfort.
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
• Specify calfskin as bovine to differentiate from kid leather in 4114
• Avoid retail-ready cuts that could be seen as parts for Chapter 42
• Test for composition elements, limited to 4115 per definitions