Buffalo Hide Full Grain Sole Leather Sides from Canada
Full grain, unsplit sides from buffalo hides, prepared as sole leather for rugged boots and work shoes. Classified in HTS 4107.91.60 as other full grains, unsplit, of bovine (including buffalo), finished for sole use with high abrasion resistance. It meets chapter 41 criteria excluding hairy hides.
Duty Rate — Canada → United States
13.3%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide lab tests showing thickness and density suitable for soles to justify classification over upper leather
• Confirm no reversible tanning via process affidavits, as crust leather reverts to 4101-4103
• Declare as 'sides' accurately; full hides may trigger different valuation or quota issues