Unsplit Bovine Wet-Blue Grain Split Upper Leather from Canada
Although primarily full grain, this variant represents grain splits processed as upper leather in wet-blue state from bovine hides, tanned without further preparation. Classified in HTS 4104.11.40.10 'other' upper leather category for wet-state bovine full grains/splits without hair.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Conduct physical inspection for split vs full grain to match hierarchy
• Include tanning process logs showing reversible chrome process per chapter note (a)
• Avoid bundling with dry leathers to prevent mixed shipment issues