Cowhide Leather Casual Sneaker Upper from Canada
Pre-formed upper for casual sneakers featuring cowhide leather panels that exceed 50% of the external surface on a textile underlay, including ornamental leather strips. Fits 6406.10.20 as leather from heading 4107 dominates the visible exterior per chapter notes. Used by manufacturers for low-top sneaker production.
Duty Rate — Canada → United States
20.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Source leather certificates proving compliance with HTS Chapter 41 definitions to prevent disputes
• Declare as 'formed upper' explicitly; include photos excluding any sole components