Full Grain Bovine Upper Leather for Dress Shoes from Canada
This is full grain, unsplit bovine leather prepared after tanning, specifically finished as upper leather for high-end dress shoes. It falls under HTS 4107.91.60 because it is other full grains, unsplit, of bovine animals, without hair, designated as upper leather. The leather retains the full grain surface for durability and aesthetic appeal in formal footwear.
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
• Verify tanning process documentation to confirm it's irreversibly tanned and not crust leather under 4104-4106
• Ensure certificate of origin specifies bovine source and full grain unsplit status to avoid misclassification
• Label clearly as 'upper leather' and test for sole leather properties if dual-use to prevent customs disputes