Equine Full Grain Lining Leather Hide from Canada
Full grain, unsplit lining leather from equine animals (horse hides) with unit surface area ≤28 sq ft, further prepared after tanning for lining applications in bags and accessories. Classified under HTS 4107.11.10.40 due to its equine/bovine coverage, hairless state, and lining-specific preparation. It offers flexibility and breathability ideal for inner linings.
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 origin certificates specifying equine source, as equine leather shares this code with bovines but may face different quotas
• Label clearly as 'lining leather' with end-use declarations to distinguish from upper or sole leather during customs inspection
• Test for reversible tanning processes; if present, it reverts to 4101-4103 headings per chapter notes