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Small Cowhide Wet-Blue Lining-Grade Upper Leather from Japan

Compact whole cowhide upper leather in wet-blue, full grain, under 28 square feet surface, suitable for shoe uppers or linings. The leather is in a wet state and not further prepared, making it eligible for tariff item 4104.11.00.

Duty Rate — Japan → Canada

0%

Import Tips

• Ensure the leather is wet-blue tanned and not further processed, as reversible tanning would exclude it from this heading

• Verify the hide is whole and unsplit, with a surface area under 28 square feet

• Prepare documentation showing the leather is for footwear to support classification