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

15%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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

Bovine Sole Leather Sides from Mexico — Import Duty Rate | HTS 4107.99.60.50