Full Grain Bovine Sole Leather Bend from Canada
Bend cuts from full-grain unsplit bovine leather, tanned and finished for shoe sole production, known for uniform thickness. Classified under HTS 4107.91.60.50 as sole leather, distinguishing from flexible upper leather.
Duty Rate — Canada → United States
13.3%
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
• Invoice cuts (bend, side) separately; bends often denser for soles
• Test for hair follicles absence per chapter exclusions