Buffalo Split Upper Leather from Mexico
Split upper leather from buffalo hides, further prepared after tanning or crusting, hair-free, intended for shoe uppers. Falls under HTS 4107.99.60.10 as other upper leather, including splits, of bovine (buffalo) animals beyond heading 4114. Provides cost-effective durability for mid-range 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
• Document split thickness and preparation stage to distinguish from sole leather; use photos for customs
• Ensure no wool/hair remnants to stay out of Chapter 43
• Test for composition leather traits that could shift to 4115