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Wet-Blue Bovine Upper Leather for Shoes from Mexico

Whole bovine leather in a wet-blue state, chrome-tanned but not further finished, with a unit surface area not exceeding 28 square feet, prepared as upper leather for footwear. It falls under tariff item 4104.19.00 as other wet-state bovine hides.

Duty Rate — Mexico → Canada

0%

Import Tips

• Confirm the leather is in a wet state and not further prepared

• Ensure the hide is whole and document its dimensions

• Provide proof of the tanning process to show it is irreversible