Bovine Full Grain Upper Leather for Ballet Slippers from Japan
This is a soft full grain unsplit bovine leather for delicate ballet slipper uppers, minimally finished. It is free of hair. As bovine leather, it falls under tariff item 4107.91.00 for full grains, unsplit, of bovine animals. The leather is not further processed beyond the crust stage, making it suitable for shoe uppers.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the leather is free of hair and has not undergone reversible tanning, as that would shift classification to headings 4101-4103
• Declare the country of origin and provide a certificate of origin if claiming preferential tariff treatment under a trade agreement
• Keep records of the tanning process to substantiate the classification