Small Calfskin Lining Leather Wet from Canada
Small unit surface calf lining leather in wet-blue form for high-end garment linings. Under HTS 4104.19.10.40 as unsplit whole bovine ≤2.6 m², wet tanned, lining-specific, compliant with chapter notes on tanning processes and exclusions.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label clearly as 'lining leather' with end-use affidavits; inspect for hair remnants to confirm chapter 41 entry; pitfall: over 28 sq ft triggers .50 subheading