Bovine Grain Split Leather for Shoe Uppers from Mexico
This is a full-grain split leather derived from bovine hides, further prepared after tanning or crusting, without hair on, and not classified as fancy. It falls under HTS 4107.92.70 as it is a grain split, other than those of heading 4114, used primarily for manufacturing shoe uppers. The leather undergoes processes like retanning and fat-liquoring to achieve durability suitable for footwear.
Duty Rate — Mexico → United States
15%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the leather is from bovine or equine animals and confirm it is a grain split via documentation from the tanner to avoid misclassification
• Ensure certificates of origin and tanning process details are provided, as reversible tanning processes reclassify to 4101-4103