Black Patent Leather Shoe Upper Material from Japan
Black patent leather shoe upper material, produced by coating cowhide with a plasticized surface to achieve a glossy, high-shine finish. This irreversible coating qualifies it as patent leather under tariff item 4114.20.00.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the coating is irreversible; reversible pre-tanned hides fall under headings 4101-4103
• Declare the leather's animal origin (bovine) and confirm it is not combined with other materials that could shift classification