Full Grain Bovine Crust Upper Leather for Sneakers from Canada
This is whole bovine leather in dry crust state, full grain unsplit, with unit surface area under 28 sq ft, specifically prepared as upper leather for athletic sneaker uppers. It undergoes tanning but no further finishing, fitting HTS 4104.41.10.20 as crust upper leather from bovine hides without hair. Used primarily in footwear manufacturing for durable, breathable shoe uppers.
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 crust status via tanning process documentation; ensure no further finishing like glazing to avoid reclassification
• Provide surface area measurements and bovine origin certificates to confirm <28 sq ft and full grain unsplit criteria