Full Grain Bovine Cowhide Leather for Upholstery from Canada
This is unsplit full grain leather from bovine hides, further prepared after tanning or crusting, used primarily for furniture upholstery. It falls under HTS 4107.91.70 as it is not fancy leather, lacks hair, and is from bovine animals without splitting. The preparation includes processes beyond basic crusting but excludes parchment-dressing or heading 4114 types.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning, distinguishing from headings 4101-4103
• Ensure certificate of origin specifies bovine/equine source and no hair on, as per chapter 41 exclusions for hairy hides
• Label clearly as 'not fancy' to avoid higher duties under fancy leather subheadings; test for compliance with US leather standards