Equine Wet-Blue Sole Leather for Work Boots

Tanned equine hide in wet-blue form, designated as sole leather for durable work boots, maintained in wet state post-chrome tanning. Classified under HTS 4104.19.40 for equine wet-state leather without hair, not further prepared, specifically for soles. It's split and toughened for bottom wear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104Same rate: 40%

If in dry state (crust)

Dry crust equine leather shifts to 4104.21, as wet-blue specifically requires the wet state per chapter notes.

4104.41Lower: 13.3% vs 40%

If further prepared (finished)

Any finishing like dyeing or embossing moves it to 4104.41+; this remains unfinished wet tanned.

4203.30.00.00Lower: 37.7% vs 40%

If made into finished boot soles

Completed sole articles from leather classify as footwear parts in Chapter 42, not raw tanned hides.

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Import Tips & Compliance

Provide veterinary certificates confirming equine origin, as equine leather has specific traceability requirements

Ensure declaration specifies 'sole leather' use and wet state to match the subheading; drying disqualifies it

Avoid common pitfall of shipping in containers causing partial drying—maintain wet condition with proper packaging