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%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include end-use declaration for linings to support upper leather classification
• Avoid fat-liquoring excess that mimics finished leather under 4107