Corrected Grain Bovine Leather from Canada
Corrected grain leather from equine hides has surface imperfections buffed and regrained after tanning, ideal for shoe uppers. Classified in 4107.99.70.90 as other non-fancy prepared leather of equine animals, further processed post-crusting without hair. It provides a uniform finish while maintaining strength.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide lab analysis showing post-tanning corrections to distinguish from crust under 4105/4106
• Measure thickness precisely; splits over certain limits may require different subheadings
• Avoid common error of declaring as 'fancy' if not ornamented, which shifts to other subcodes