Bovine Upper Leather for Cowboy Boots from China
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.
Duty Rate — China → Canada
0%
Import Tips
• Ensure the leather is classified as 'further prepared after tanning or crusting' and not as crust leather under headings 4104-4106
• Keep documentation of the tanning process and hide dimensions to support classification
• Verify that the leather is not from a species excluded by Chapter 41 notes