Bovine Grain Split Leather for Shoe Uppers from Canada
This is full-grain split leather from bovine hides, further prepared after tanning, used primarily for manufacturing shoe uppers. It falls under HTS 4107.12.70.90 as grain splits of whole bovine hides, not fancy, and other than heading 4114. The leather is chrome-tanned and finished without hair, suitable for durable footwear applications.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify tanning process documentation to confirm it is irreversible and qualifies as 'further prepared after tanning' per chapter notes
• Provide certificates of origin and detailed splitting records to avoid misclassification as full substance leather
• Ensure no fancy finishes or parchment-dressing that might shift to other subheadings