Perforated Fancy Bovine Sides Leather for Shoes from Canada
Fancy leather from bovine sides, perforated for breathability with polished finishes, destined for premium footwear uppers. HTS 4107.99.80.00 applies to this other fancy, split or unsplit prepared leather.
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
• Provide side measurements and perforation specs; ensure no heading 4114 exclusions apply
• Country-of-origin rules strict for leather; chain-of-custody docs from tannery essential