Fancy Goat Leather Upholstery Fabric from Canada
Premium fancy goat leather prepared after tanning, featuring embossed patterns and metallic finishes, used for high-end furniture upholstery. Classified under HTS 4113.10.60.00 as fancy leather of goats or kids, further processed beyond basic crusting without hair or wool. It meets the 'fancy' criteria due to its decorative surface treatments.
Duty Rate — Canada → United States
12.8%
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 it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106
• Label clearly as 'fancy goat leather' with origin and processing details to meet fancy leather criteria and prevent reclassification
• Check for hair/wool removal certification; presence could shift to Chapter 43 exclusions