Fancy Bovine Grain Split Leather Hide from Canada
A premium whole grain split hide from bovine animals, featuring fancy embossed patterns and surface area not exceeding 28 square feet. It is further prepared after tanning or crusting, without hair, suitable for high-end upholstery or fashion accessories. Classified under 4107.12.30.00 due to its fancy finish and size constraints.
Duty Rate — Canada → United States
13.6%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify unit surface area does not exceed 28 sq ft (2.6 m²) with precise measurements to avoid reclassification to larger hides
• Provide tanning process documentation confirming 'further prepared after tanning or crusting' to meet heading requirements
• Ensure no hair on surface and note 'fancy' features like embossing in commercial invoice to justify subheading