Cowhide Upper Leather for Hiking Boots from Canada
Durable cowhide upper leather from whole bovine hides ≤2.6 m², waxed for waterproof hiking boot uppers. Fits 4107.19.10.20 as prepared upper leather excluding 4114 types. Balances flexibility and trail toughness.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Wax treatments ok if not plastic-coated (5906 risk)
• Measure hides pre-split; post-split changes classification
• Invoice as 'upper leather' explicitly to align with subheading