Equine Wet-Blue Upper Leather for Equestrian Boots from Japan
Tanned horse hide in wet state, prepared as upper leather for riding boots, without hair and not further finished. HTS 4104.19.40.10 covers this as wet-state upper from equine animals per full hierarchy. Aligns with chapter notes allowing equine inclusion post Chapter 43 exclusions.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
Import Tips
• Require veterinary certificates confirming equine origin and hair removal per chapter exclusions
• Maintain cold chain logistics to preserve wet state during ocean freight
• Avoid bundling with finished goods; classify as individual crust hides only