Calfskin Grain Split Upper Leather for Loafers from Canada
Soft calfskin (bovine) grain splits ≤28 sq ft, upper leather prepared for casual loafers with polished finish. HTS 4107.12.10.20 applies to these whole hides, grain splits 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
• Differentiate calfskin documentation from mature bovine to avoid age-based disputes
• Confirm parchment-dressed process if applicable, aligning with heading description