Pull-Up Bovine Upholstery Leather from Germany
Pull-up upholstery leather from bovine grain splits, treated with oils and waxes after tanning so it develops a distressed patina when stretched. This further preparation gives it a rustic appearance popular in custom furniture. It is classified under tariff item 4107.92.00 as a grain split of bovine leather.
Duty Rate — Germany → Canada
0%
Import Tips
• Document the oil and wax treatment to confirm it is a further preparation, not a coating
• Ensure the leather is not classified as 'oiled leather' under a different heading
• Keep records of the grain split nature to avoid misclassification