Resin Coated Equine Sole Leather from United States
Resin coated sole leather made from equine hides, finished after the crust stage to enhance durability and resistance to wear. The resin coating and post-crust finishing place it under tariff item 4107.99.00 as other leather of equine animals, further prepared after tanning or crusting, without hair on.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the resin coating is not a reversible tanning process; if reversible, it would fall under headings 4101-4103
• Keep records of the tanning and finishing processes to support classification
• Verify the leather is free of hair and not classifiable under Chapter 43