Bovine Full Grain Upper Leather from China
Full grain upper leather from bovine hides, further prepared after tanning or crusting, without hair on, designed for shoe uppers. It meets the criteria for other bovine leather under tariff item 4107.99.00, as it is not sole leather or leather of heading 4114.
Duty Rate — China → Canada
0%
Import Tips
• Classify as full grain only if the natural grain is intact; otherwise, consider split leather subheadings
• Keep records showing the leather is further prepared after crusting
• Ensure no hair remains and the leather is not from Chapter 43 animals