Bovine Grain Split Upper Leather for Dress Shoes from Japan
Full-grain split leather from bovine hides, prepared after tanning for use in the upper parts of formal dress shoes. This product is a grain split of bovine animals, further prepared, and falls under tariff item 4107.92.00 as grain splits.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the leather is specifically for uppers, not soles, to avoid misclassification
• Document the preparation process after tanning
• Verify that the leather is not considered a finished product of another heading