US Leather Belts Assembled Abroad from Mexico
Full-grain leather belts cut from US-tanned hides, exported with buckles for final stitching and edge finishing abroad. US leather strips retain physical identity meeting 9802.00.80.42 assembly requirements under note 7(a).
Duty Rate — Mexico → United States
10%
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
• US tannery certificates essential; match leather piece counts from export to import
• Assembly limited to stitching buckles; no dyeing/polishing that advances condition