Bovine Grain Split Upper Leather for Dress Shoes from Mexico
This is full-grain split leather from bovine hides, prepared after tanning for use in the upper parts of formal dress shoes. It falls under HTS 4107.92.60 as grain splits classified as upper leather, distinct from sole leather due to its flexibility and finish suitable for shoe uppers rather than heavy-duty soles.
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 tanning process documentation to confirm it's further prepared after crusting, avoiding misclassification under 4104-4106
• Provide certificates of origin and hair removal proof, as chapter 41 excludes hairy hides; common pitfall is incomplete splitting records
• Label as 'upper leather' with thickness specs (<2.6mm typical) to differentiate from sole leather during customs inspection