Small Cowhide Wet-Blue Lining-Grade Upper Leather from Canada
Compact whole cowhide upper leather in wet-blue, full grain, under 28 sq ft surface, suitable for shoe uppers or linings. Classified under HTS 4104.11.10.20 for its wet-state bovine preparation without further processing. High quality for fashion footwear interiors.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Differentiate from lining leather subheading by proving upper use via buyer contracts
• Test for chemical residues from tanning to meet REACH/environmental import rules