Bovine Sole Leather Hide from Mexico
Full-grain, unsplit bovine leather prepared after tanning, specifically finished for use in shoe soles due to its high density and durability. The leather is not split and retains its natural grain. Classified under tariff item 4107.91.00 as other full grains, unsplit leather of bovine animals.
Duty Rate — Mexico → Canada
0%
Import Tips
• Sole leather is still classified under 4107.91.00 if it is full grain and unsplit; ensure it is not hardened or treated in a way that would shift classification
• For sole use, confirm the leather's thickness meets Canadian standards
• Keep records of the tanning process for CBSA