Bovine Lining Upper Leather for Sneakers from Canada
Prepared bovine leather from small whole hides for combined upper/lining in athletic sneakers, surface ≤2.6 m². Fits 4107.19.10.20 as upper leather of bovines, further tanned without hair. Offers breathability and support in sneaker construction.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Dual-purpose (upper/lining) still qualifies if marketed as upper; clarify in invoices
• Test for parchment-dressing; if present, remains in 4107 but note affects processing