Retanned Bovine Sole Leather Crust from Canada
Whole bovine hides retanned, colored, and fat-liquored into sole leather crust before drying, hairless. Per chapter notes, this qualifies under HTS 4107.19.60.50 as further prepared sole leather. Versatile for custom sole bending.
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
• Document crust processes (retanning, stuffing) explicitly per note (b)
• Dry state confirmation prevents reversion to 4101-4103