Leather Hides for US Shoe Manufacturing from Mexico
Tanned leather hides imported for cutting, stitching, and assembly into finished footwear in United States factories. Classifies under 9813.00.05.20 as raw material to be processed into manufactured footwear articles produced domestically.
Duty Rate — Mexico → United States
10%
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
• Include US factory processing specifications and bill of materials showing leather transformation
• Ensure hides meet Chapter 98 note requirements - not US-origin goods exported for drawback
• Document final footwear HTS classification to prove substantial manufacturing occurs in US