Laser-Perforated Fancy Calf Leather from Mexico
Fancy full grain calf leather with precision laser perforations for breathable luxury gloves and jackets. HTS 4107.91.80.00 applies to this unsplit, hairless bovine leather further prepared as 'other fancy'. Perforations are a specialized fancy finish.
Duty Rate — Mexico → United States
12.4%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Include perforation pattern specs in invoices to justify fancy classification over standard
• Ensure even thickness post-perforation; splits may reclassify if substance reduces