Metallic Foil Fancy Bovine Leather for Shoes from Canada
Grain split bovine leather with fancy metallic foil lamination, prepared post-tanning for high-end footwear uppers, classified in HTS 4107.92.80.00 for its decorative 'fancy' attributes. Excludes hair-on or parchment-dressed types per chapter provisions.
Duty Rate — Canada → United States
12.4%
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
• Include processing records showing 'fancy' treatments like foil to justify 4107.92.80 over basic splits
• Avoid bulk packaging pitfalls; retail-ready cuts may require different valuation methods
• Test for chemical finishes; restricted substances in fancy leathers can trigger FDA or EPA holds