Full Grain Bovine Sole Leather Bend from Mexico
Bend cuts from full-grain unsplit bovine leather, tanned and finished for shoe sole production, known for uniform thickness. Classified under HTS 4107.91.60.50 as sole leather, distinguishing from flexible upper leather.
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
• Invoice cuts (bend, side) separately; bends often denser for soles
• Test for hair follicles absence per chapter exclusions