Dry Crust Bovine Upholstery Leather from Canada
Whole bovine hide tanned to reversible crust in dry state, surface under 2.6 m², suitable for upholstery but not further processed. Fits 4104.49.20.00 as 'other' whole bovine crust leather without hair on.
Duty Rate — Canada → United States
12.4%
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
• Document tanning as reversible process per chapter note (a) to avoid reclassification to wet-blue headings
• Measure unit surface area precisely; importers often overlook splits affecting whole classification