Chrome-Tanned Sole Leather for Boots from Mexico
Chrome-tanned grain split leather from buffalo hides, optimized for rugged boot soles with flex and grip. HTS 4107.92.60.50 designates it as sole leather, further prepared after tanning or crusting. Distinguishes from upper leather by density and purpose.
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
• Include lab tests for chrome content and sole certification
• Separate from upper leather shipments to avoid commingling errors
• Watch for split verification; unsplit may go to 4107.91