Bovine Lining Leather Sheets for Furniture Upholstery from Canada
Prepared grain split bovine leather designated for lining, from hides ≤28 sq ft, without hair, under HTS 4107.12.10.40. Used under primary upholstery in furniture for padding and durability. Retanned and colored for consistent performance.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Include end-use declarations for upholstery to support lining classification; test for formaldehyde limits in EU markets
• Pitfall: selling as 'upholstery leather' risks reclassification