Bovine Grain Split Upper Leather for Cowboy Boots from Mexico
This is full-grain split leather from bovine hides, further prepared after tanning for use in the uppers of cowboy boots. It falls under HTS 4107.92.60.10 as grain splits classified as upper leather, suitable for footwear uppers other than those in heading 4114. The leather is finished without hair, providing durability and a natural grain surface.
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
• Verify the leather is from bovine/equine animals and processed beyond reversible tanning to meet Chapter 41 definitions
• Include tannery certificates and chemical treatment records to prove it's 'further prepared' and not crust leather
• Avoid misclassification as sole leather by documenting footwear upper end-use; common pitfall is splitting grain vs. flesh splits