Sheepskin Leather for Shoe Uppers from Canada
Full-grain sheepskin leather prepared after tanning, used primarily for manufacturing shoe uppers. It is derived from sheep or lamb hides without wool, not split, and lacks fancy finishes like embossing or metallic coatings. Classified under HTS 4112.00.30 as non-fancy prepared sheep leather.
Duty Rate — Canada → United States
12%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify tanning process documentation to confirm it's further prepared after tanning or crusting, not reversible (which would fall under 4101-4103)
• Obtain certificates of origin and wool removal proof to ensure compliance with Chapter 41 exclusions for wool-on hides
• Label fiber content accurately; common pitfall is classifying split leather under this code without noting thickness specs