Bovine Wet-Blue Shoulder Upper Leather from Canada
Shoulder sections of bovine hides tanned wet-blue for upper leather applications in casual shoes. Hairless, not further prepared, fits HTS 4104.19.40.60 other wet upper. Provides economical material for volume production.
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
• Measure substance (thickness) to confirm upper specs vs sole
• Include lab tests for chrome VI content under EU regulations
• Declare as 'wet-blue' explicitly to avoid dry reclassification