Equine Crust Upper Leather for Riding Boots from Japan
Tanned equine (horse) crust leather, full grain whole hides under 28 sq ft, designated for upper in equestrian riding boots, dry state without further prep. Classifies in HTS 4104.41.10.20 as equine crust upper leather per chapter scope. Known for durability in horse riding gear.
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
• Specify equine origin explicitly; differentiate from bovine via veterinary certs
• Document unit surface area photos for each hide in manifests