Pigmented Split Bovine Upholstery Leather from Mexico
This split-layer bovine leather is pigmented with surface coatings for opacity and protection, tailored for contract-grade upholstery in hotels and theaters. Under HTS 4107.99.50.00, it's other upholstery leather from prepared bovine hides, including splits, excluding hair-on per chapter exclusions. Pigmentation ensures stain resistance for commercial use.
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
• Declare split vs. grain layer explicitly; mislabeling splits as full grain risks reclassification and penalties
• Comply with flammability standards like UFAC for upholstery; include test reports in entry docs