Buffalo Lining Upper Leather for Sneakers from Canada
Thinly prepared buffalo upper leather from whole hides, used for sneaker linings and reinforcements. Tanned, crust-finished, hair-free for comfort. 4107.19.60.10 as bovine upper leather despite lining use.
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
• Differentiate from true lining leather; upper designation based on prep, not end use
• Provide sample swatches with import for customs verification of upper quality