Textured Embossed Fancy Bovine Sides from Canada
Fancy textured embossed grain splits from bovine sides for bookbinding, under HTS 4107.92.80.00 as other fancy leather further prepared after crust. Includes sides per hierarchy.
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 'sides' in docs matching hierarchy to avoid 4107.91 confusion
• Fire-retardant treatments common in bookbinding; declare chemicals separately
• Use HTSUS advisory rulings for unique textures to preempt CBP challenges