Bovine Sole Leather Hide from Mexico

Full-grain, unsplit bovine leather prepared after tanning, specifically finished for use in shoe soles due to its high density and durability. Classified under HTS 4107.91.60.50 as sole leather from bovine animals, without hair, distinct from upper leather. It undergoes processes ensuring strength for high-wear applications.

Duty Rate — Mexico → United States

13.3%

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 crusting and qualifies as 'further prepared' per chapter notes

Provide lab tests proving suitability for sole use (density >0.8g/cm³) to avoid reclassification as upper leather

Label clearly as 'sole leather' and include CITES certification if from endangered bovine sources