Wet-Blue Bovine Upper Leather for Cowboy Boots from Canada
Tanned bovine hide in wet-blue state, specifically prepared as upper leather for durable cowboy boots, retaining moisture without further finishing. Classified under 4104.19.40.10 as wet-state upper leather from bovine animals, not further prepared beyond tanning. Meets chapter 41 criteria excluding hair-on hides.
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
• Verify wet-blue state upon import; dried hides shift to 4104.41+ headings per chapter notes
• Obtain tannery certificates proving no further preparation beyond reversible tanning process
• Label with bovine origin and 'upper leather' designation to prevent reclassification as sole leather