Wet-Blue Bovine Lining Leather from Canada
This is tanned bovine leather in the wet-blue state, specifically prepared as lining leather for use in shoe interiors and garment linings. It falls under HTS 4104.19.10.40 because it is whole bovine leather under 28 sq ft, in wet state, not further prepared, and designated as lining leather per chapter notes excluding hair-on hides. The reversible tanning process keeps it classified here rather than crust headings.
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
• Verify unit surface area does not exceed 28 sq ft with measurement certificates to avoid reclassification; ensure documentation proves 'lining' end-use and wet-blue tanning process; watch for drying which shifts to crust headings 4104.41+