Buffalo Sole Grain Splits for Hiking Boot Outsoles from China
Robust water buffalo grain split leather for outsoles of hiking boots, fat-liquored post-crusting for water resistance. It is classified as a grain split of buffalo under tariff item 4107.92.00, not as 'sole leather' since the tariff item covers all grain splits of bovine animals.
Duty Rate — China → Canada
0%
Import Tips
• Do not classify based on end-use (sole 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