Patina-Finished Fancy Equine Leather for Belts from Canada
Grain split equine leather with fancy patina chemical aging for belt blanks, prepared beyond crusting, classified HTS 4107.92.80.00 for fancy other splits without hair. Ideal for premium belting.
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
• Specify 'belt blanks' in entry; finished belts shift to 4203, altering duties significantly
• Retain crust-to-fancy processing logs to counter audits questioning 'further prepared' status
• Watch moisture content; overdried fancy leather may be seen as crust under note (b)