Bovine Grain Split Lining Leather for Shoes from Japan
A thin, flexible grain split leather from bovine hides, further prepared after tanning, with a unit surface area not exceeding 28 square feet. It is specifically designated as lining leather for shoes, offering a smooth, durable interior layer. This product falls under tariff item 4107.12.00 as a grain split of bovine leather without hair.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the leather is declared as 'grain splits' and not 'full grain' to match the tariff item
• Keep records of the tanning process to prove it is further prepared after tanning
• Verify the unit surface area does not exceed 28 square feet to avoid reclassification