Chrome-Tanned Equine Wet-State Upper Leather from Germany
Full grain unsplit upper leather from equine (horse) skins, tanned with chrome in wet-blue wet state, without hair, not further prepared. Falls under HTS 4104.11.40.10 for equine wet-state full grains designated as upper leather for footwear or upholstery. Excludes hair-on or irreversibly tanned beyond crust per chapter notes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide lab analysis proving chrome tanning and wet moisture content to distinguish from dry crust
• Label clearly as equine origin to avoid bovine misclassification pitfalls
• Check for splits during inspection to confirm full grain status