Horse Wet-Blue Side Splits Upper Leather from Canada
Side splits from horse hides in wet-blue chrome-tanned state, prepared for upper leather in footwear. No hair on, wet state, under HTS 4104.19.40.60 as other upper leather. Used for side panels in dress shoes.
Duty Rate — Canada → United States
15%
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
• Specify split location (side/shoulder) in invoices for accurate upper leather valuation
• Comply with CITES if from endangered equine breeds
• Avoid bulk packaging that could dry hides en route