Full Grain Bovine Upper Leather for Dress Shoes from United States
Full grain, unsplit bovine leather prepared after tanning, specifically finished as upper leather for high-end dress shoes. The natural grain is intact, and it is classifiable under tariff item 4107.91.00 as full grains, unsplit.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the leather is not in a reversible pre-tanning state
• Provide a clear description of the finishing process to confirm it is not crust
• Keep records of the tanning method for CBSA verification