Bovine Mixed Upper/Sole Leather Splits for Casual Sneakers from Canada
Versatile grain splits from cowhide used for both uppers and thin soles in casual sneakers, further tanned without hair. Falls under HTS 4107.92.60 as other grain splits for upper or sole leather applications.
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
• Declare dual-use potential but specify primary (upper/sole) to guide classification
• Provide sample swatches if disputed; grain retention key for .92
• Ensure no composition elements; pure leather only per chapter definition