Pull-Up Oil-Tanned Equine Upholstery Leather from Canada
Oil-tanned pull-up leather from equine hides develops a distressed patina with use, prepared for rustic upholstery in bar stools and western furniture. HTS 4107.99.50.00 covers this further prepared equine leather without hair, designated upholstery, outside chapter exclusions for raw or hair-on hides. High oil content provides suppleness for seating.
Duty Rate — Canada → United States
12.8%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document equine species origin; rarer than bovine, requires veterinary certs to avoid Chapter 43 misroute
• Mark 'upholstery use only' on packaging to prevent reclassification as general leather