Bovine Full-Grain Lining Leather for Dress Shoes from Canada
High-quality full-grain unsplit bovine lining leather, unit surface ≤28 sq ft, tanned and finished for inner shoe linings in dress footwear. Classified under HTS 4107.11.10 for its preparation as lining leather from whole bovine hides without hair. Offers comfort and breathability in formal shoes.
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 lab tests confirming no hair on and full-grain status to comply with chapter exclusions
• Declare exact use (lining vs upper) accurately, as mislabeling can lead to higher duties or penalties
• Ensure CITES compliance if hides sourced from regions with endangered bovine species risks