Full-Grain Bovine Crust Upper Leather from Canada
Unsplit, full-grain cowhide in dry crust form for premium shoe uppers, tanned without hair on. Under HTS 4104.49.40.60 as other crust hides further specified for upper leather. Used by high-end shoemakers for natural texture.
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
• Provide fiber analysis to confirm 100% bovine origin, avoiding blends that might shift classification
• Use ISF filings early for leather imports to preempt holds
• Ensure no pre-tanning reversibility, per chapter note (b)