Bovine Calf Grain Split Lining Leather for Handbags from Canada
Soft lining leather from young bovine (calf) grain splits, ≤28 sq ft, finished post-tanning for luxury handbag interiors. Falls under HTS 4107.12.10 as prepared bovine leather from whole hides, grain splits, for lining use, without hair or wool.
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
• Provide fiber analysis if blended, ensuring primary classification as pure leather not composition (heading 4115)
• Declare exact surface area per piece; overages lead to higher subheadings or duties
• Avoid retail packaging that implies finished goods, keeping as bulk leather for manufacturing