Cowhide Crust Leather for Handbag Linings from Canada
Dry crust full grain unsplit cowhide tanned as upper leather for inner handbag linings. Minimal processing beyond crust, hair removed. Classed in 4104.41.40.60 as other upper leather.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include end-use declaration for linings to support upper leather classification
• Avoid fat-liquoring excess that mimics finished leather under 4107