Bovine Grain Split Leather for Jacket Linings from Canada
Thin grain split bovine leather, further processed after tanning, hair-free, used for inner linings in leather jackets. Falls under HTS 4107.92.70.90 as other grain splits, not designated for uppers or upholstery. Provides lightweight suppleness.
Duty Rate — Canada → United States
15%
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
• Specify end-use in invoices as 'not for uppers' to avoid shift to 4107.92.40 footwear-specific
• Retain milling and staking process records proving 'further prepared' beyond crust