Bovine Retanned Upper Leather Sides from Canada
Retanned upper leather sides from bovine hides, further prepared after crusting per chapter note (b), without hair. HTS 4107.99.60.10 for other upper leather including sides, excluding 4114. Ideal for bulk shoe production.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Document retanning, coloring, or fat-liquoring before drying as crust per note (b)
• Weigh sides to confirm not fetal per 4114 exclusion
• Use commercial invoices specifying upper leather end-use