Bovine Retanned Upper Leather Sides from United States
Retanned upper leather sides from bovine hides, further prepared after crusting per chapter note 2(B), without hair. These sides are suitable for bulk shoe production and fall under tariff item 4107.99.00 as other bovine leather, excluding sole leather and heading 4114.
Duty Rate — United States → Canada
0%
Import Tips
• Document that retanning, colouring, or fat-liquoring occurred before drying to confirm 'crust' status
• Ensure the leather is not reversible tanned
• Verify the sides are not classifiable as sole leather under 4107.99.00 subheadings for soles