Vegetable Tanned Cow Upper Leather from Mexico
Vegetable tanned cow upper leather, further finished after tanning to create a supple surface for premium shoe uppers. Without hair and optionally parchment-dressed, it is classified as other bovine leather under tariff item 4107.99.00, excluding leather of heading 4114.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the vegetable tanning is irreversible; reversible tanning would shift classification to headings 4101-4103
• Provide a detailed description of the finishing process to CBSA
• Verify the leather is not classifiable as composition leather under 4115