Crust Bovine Upper Leather for Dress Shoes from Canada
This is full grain, unsplit whole bovine leather in crust form (dry state, retanned or fat-liquored before drying) with a unit surface area not exceeding 2.6 m², specifically prepared as upper leather for formal dress shoes. It falls under HTS 4104.41.10 as tanned bovine crust leather designated for footwear uppers, without hair and not further prepared beyond crust processing.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify surface area ≤2.6m² per whole hide via measurement certification to avoid reclassification to larger hides
• Provide tanning process documentation confirming reversible pre-tanning was not used, distinguishing from raw crust in 4101-4103
• Label as 'upper leather' with end-use declaration; common pitfall is misdeclaring as lining leather which shares this subheading