Equine Full Grain Upper Leather Hide from Canada
Full grain unsplit upper leather from equine (horse) hides, unit surface ≤28 sq ft, further prepared after tanning without hair. Used primarily for high-end footwear uppers requiring suppleness. HTS 4107.11.10.20 covers such whole hides of equine animals designated as upper leather.
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
• Include veterinary certificates confirming equine origin and hair removal process
• Check for CITES compliance if from endangered equine species, though rare
• Document 'upper leather' specification from tanner to support classification