Buffalo Grain Split Upper Leather for Work Boots from Japan
Durable grain split upper leather from water buffalo hides, prepared after crusting for rugged work boot uppers. It is classified as a grain split of buffalo under tariff item 4107.92.00, not as 'upper leather' since the tariff item covers all grain splits of bovine animals.
Duty Rate — Japan → Canada
0%
Import Tips
• Do not classify based on end-use (upper leather); the tariff item is based on the leather's form and animal origin
• Ensure the leather is a grain split of buffalo
• Provide a detailed product description to the CBSA to avoid misclassification