Cow Grain Split Fashion Garment Leather from Canada
Fashion-grade grain split cow leather for skirts and vests. HTS 4107.92.70.40 covers this non-fancy, other grain split bovine leather for garments. Tanned, crust-processed, and split without hair.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Use HTS advisory rulings for borderline fancy vs not-fancy determinations
• Track chain of custody from tanning to ensure chapter 41 eligibility