Chrome-Tanned Wet-State Cowhide Upper Leather from Japan
Chrome-tanned cowhide leather maintained in wet state, full grain unsplit, under 28 square feet, optimized for shoe uppers. The leather is in a wet state and not further prepared, qualifying under tariff item 4104.11.00.
Duty Rate — Japan → Canada
0%
Import Tips
• Confirm the leather is in a wet-blue state and not crust or finished, as further processing would change classification
• Measure the surface area of each hide to ensure it is under 28 square feet
• Keep records of the tanning process and intended use for CBSA verification