Calfskin Crust Upper Leather for Dress Shoes from Canada
Premium whole calf (bovine) crust leather under 28 sq ft, dry state, for upper parts of formal dress shoes. Tanned without hair or further prep, directly under 4104.49.10 as small upper leather. Prized for smooth finish and fine grain in luxury footwear.
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
• Specify calf breed in docs for value assessment; test for chapter note tanning reversibility
• Common issue: mismeasuring surface leads to duty errors; retain wet blue records