Metallic Foil Fancy Goat Leather Sheets from Canada
Fancy goat leather sheets with vacuum-applied metallic foil for glamorous fashion accessories, tanned and finished without splits. HTS 4113.10.60.00 applies to this ornate, further-prepared leather of goats, emphasizing decorative enhancements over utility. Complies with chapter exclusion of hair/wool-on skins.
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
• Document foil application as part of 'further prepared after tanning' to substantiate fancy status
• Test for composition leather (per heading 4115 definition); pure goat leather only qualifies here
• Declare sheet dimensions and thickness; thin splits might redirect to other 4113 subheadings