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%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
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