Equine Chrome-Tanned Upper Leather from China
Chrome-tanned upper leather from equine hides, prepared after crusting without hair, suitable for high-end shoe uppers. It is classified under tariff item 4107.99.00 as other equine leather, further prepared after tanning or crusting, distinct from sole leather.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the chrome tanning is irreversible; reversible tanning would reclassify to headings 4101-4103
• Keep detailed finishing records for CBSA
• Check if the leather is split or full grain to determine the correct subheading