Embossed Fancy Equine Grain Split Leather from Canada
Premium embossed grain split leather from equine hides, prepared after tanning with textured patterns for upscale equestrian accessories. Classified under HTS 4107.12.80.00 due to its bovine/equine origin, grain split form, and fancy decorative finishes. Excludes parchment-dressed or heading 4114 types.
Duty Rate — Canada → United States
12.4%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide origin certificates distinguishing equine from bovine to avoid disputes in 4107 grouping
• Document embossing process to substantiate 'fancy' classification; undervaluation is a common audit trigger
• Ensure no reversible tanning per chapter note (b), or it shifts to 4101-4103