Chrome-Tanned Bovine Upper Leather Wet-Blue for Boots from Canada
Small whole bovine leather (≤2.6 m²) in wet-blue chrome-tanned wet state, prepared specifically as upper material for work boots. HTS 4104.19.10 applies as it's not further prepared, retaining moisture for downstream finishing. Provides strength for heavy-duty footwear uppers.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Require chemical analysis reports confirming chrome tanning (wet-blue) and wet state (not dried)
• Label shipments clearly as 'upper leather' with intended use to avoid reclassification as generic crust
• Check for hair-on contamination per Chapter 41 notes; must be fully dehaired