US Leather Belts Assembled Abroad from Canada
Full-grain leather belts cut from US-tanned hides, exported with buckles for final stitching and edge finishing abroad. US leather strips retain physical identity meeting 9802.00.80.42 assembly requirements under note 7(a).
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• US tannery certificates essential; match leather piece counts from export to import
• Assembly limited to stitching buckles; no dyeing/polishing that advances condition