Bovine Sole Leather Sides from Mexico
Full sides of thick, vegetable-tanned bovine leather specifically prepared for use as shoe soles, with a firm texture and high durability after tanning and crusting processes. Classified under HTS 4107.99.60.50 as sole leather from bovine animals, without hair, further prepared beyond basic tanning. It meets the criteria for sole leather due to its density and suitability for bottom shoe components.
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning, qualifying for chapter 41 headings 4104-4106 exclusion
• Include certificates of origin and fiber content analysis to distinguish from hair-on hides excluded under chapter notes
• Measure thickness and test for sole suitability to prevent reclassification as upper leather under 4107.99.60.10