Corrected Grain Bovine Upholstery Leather from Canada
Corrected grain leather from bovine hides undergoes further preparation after tanning, with surface imperfections buffed and a new grain layer applied, ideal for upholstery in automotive seats. Classified under HTS 4107.92.50.00 as other grain splits upholstery leather of bovine animals, without hair. This process enhances uniformity for high-wear furniture applications.
Duty Rate — Canada → United States
12.8%
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
• Include mill test reports showing post-tanning preparation beyond crust to distinguish from 4104-4106
• Label clearly as 'upholstery leather' with grain split specs to prevent misclassification as garment leather
• Avoid imports with reversible tanning, as chapter notes relegate them to raw or crust headings