Black Calf Lining Leather
Black finished calfskin (bovine) lining leather from whole young hides not exceeding 2.6 m², without hair. The leather has been further prepared after tanning or crusting and is not split, qualifying as other whole hides and skins under tariff item 4107.19.00.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the leather is full grains, unsplit
Full grain bovine leather is classified separately.
If the leather is grain splits
Grain splits of bovine leather fall under a different subheading.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify the hide is from a young bovine and the surface area does not exceed 2.6 m²
• Provide a detailed description of the finishing process to CBSA
• Consider whether the leather is for footwear or other uses, as this may affect classification
Related Products under Tariff item 4107.19.00
Aniline Finished Calf Whole Leather
Aniline-dyed whole calf leather, further prepared after crusting, hairless, and not exceeding 28 square feet. The aniline finish preserves the natural grain, and the plain surface does not qualify as fancy leather, making it suitable for premium goods.
Bag Making Bovine Whole Hide
Standard whole bovine hide for bag making, further prepared after tanning or crusting, hairless, and not fancy. The hide is not split and does not exceed the size limit for small whole hides, making it a common material for leather bags.
Bovine Lining Leather for Shoe Interiors
Thin, flexible bovine leather prepared after tanning, specifically used as lining leather for shoe interiors. It comes from whole hides with a unit surface area not exceeding 2.6 m², without hair, and is not split, classifying under tariff item 4107.19.00 as other whole hides and skins.
Bovine Lining Upper Leather for Sneakers
Prepared bovine leather from small whole hides for combined upper/lining in athletic sneakers, with a surface area not exceeding 2.6 square meters. The leather is further tanned and without hair, fitting this tariff item.
Bovine Upper Leather for Cowboy Boots
Full-grain bovine leather prepared after tanning, specifically for the uppers of cowboy boots. The whole hide does not exceed 28 square feet and is free of hair, meeting the requirements for this tariff item.
Bridle Leather Bovine Whole Hide
Bridle-quality whole bovine leather, further prepared after crusting, small size, and not fancy. This leather is typically vegetable-tanned and finished for use in equestrian equipment, with a smooth, durable surface.