Full Grain Bovine Cowhide Leather from Canada
This is premium full-grain leather made from bovine hides, further prepared after tanning or crusting without hair on, and not classified as fancy due to its standard surface finish and lack of decorative elements. It is unsplit and suitable for high-end upholstery or bags. Falls under 4107.99.70 as other non-fancy bovine leather further prepared after tanning.
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
• Verify tanning process documentation to confirm 'further prepared after tanning or crusting' status and avoid misclassification under raw hides (4101-4103)
• Ensure CITES compliance if hides originate from species near protected categories; provide tannery certificates
• Label fiber content accurately; common pitfall is splitting not declared, shifting to different subheading