Tanned Goat Split Leather from Canada
Lower layer splits from goat hides, further processed after tanning or crusting, not fancy, hair-free. Falls under HTS 4113.10.30.00 as explicitly allowed for split goat/kid leather prepared beyond crust. Commonly used for linings and secondary upholstery.
Duty Rate — Canada → United States
12.4%
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
• Measure thickness of splits (<1mm often reclassified) and note in commercial invoice for accurate heading
• Avoid mixing with unsplit hides in same shipment to prevent reclassification of entire lot
• Comply with animal welfare certifications like Responsible Down Standard analogs for leather