Corrected Grain Bovine Upholstery Leather from Mexico
Corrected grain leather from bovine hides undergoes further preparation after tanning, with surface imperfections buffed and a new grain layer applied, ideal for upholstery in automotive seats. Classified under HTS 4107.92.50.00 as other grain splits upholstery leather of bovine animals, without hair. This process enhances uniformity for high-wear furniture applications.
Duty Rate — Mexico → United States
12.8%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Include mill test reports showing post-tanning preparation beyond crust to distinguish from 4104-4106
• Label clearly as 'upholstery leather' with grain split specs to prevent misclassification as garment leather
• Avoid imports with reversible tanning, as chapter notes relegate them to raw or crust headings