Full Grain Bovine Upholstery Leather Hide from Mexico
This is a full grain, unsplit leather hide derived from bovine animals, further prepared after tanning or crusting, specifically designed for upholstery applications such as furniture and vehicle seats. 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 upholstery applications.
Duty Rate — Mexico → Canada
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