Black Patent Leather Shoe Upper Material from Mexico
A glossy, high-shine black patent leather sheet produced by coating cowhide with a plasticized surface, specifically designed for manufacturing shoe uppers. It falls under HTS 4114.20.30.00 as patent leather due to its characteristic shiny, lacquered finish achieved through varnishing and impregnation. This distinguishes it from standard tanned leather in other subheadings.
Duty Rate — Mexico → United States
Rate breakdown
Import Tips
• Verify the leather undergoes a permanent varnishing process to qualify as patent leather; reversible treatments revert to 4104-4106
• Provide lab certification confirming it's genuine leather base with patent finish to avoid misclassification as plastic (Chapter 39)
• Include invoices specifying thickness under 1mm if applicable, as thicker hides may shift to other headings