Bovine Split Crust Upper Leather for Sneakers from Canada
Split bovine crust leather in dry state, designated for athletic sneaker uppers. Tanned without hair, not further prepared, aligns with 'other' upper leather in 4104.49.40.10.
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
• Document split process to justify 4104.49 over full-substance 4104.41
• Ensure no hair remnants via inspection photos or certs to avoid chapter 43 exclusion issues