Bovine Calf Grain Split Lining Leather for Handbags from United States
Soft lining leather made from young bovine (calf) grain splits, further prepared after tanning or crusting, with a unit surface area not exceeding 28 square feet. Finished for use as luxury handbag interiors, this product meets the definition of grain splits under tariff item 4107.12.00.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the leather is classified as a grain split and not a full hide or other split type
• Verify the unit surface area does not exceed 28 square feet to qualify for this tariff item
• Keep records of the tanning process to confirm it is irreversible