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