Equine Crust Upper Leather for Cowboy Boots from China
Whole equine (horse) leather in crust form, full grain unsplit, ≤2.6m² surface, prepared as durable upper leather for western cowboy boots. HTS 4104.41.10 covers this tanned, dry-state equine hide without hair or further processing, inclusive of buffalo/equine with bovine.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Submit veterinary certificates confirming equine species and hair removal to meet chapter 41 inclusion criteria
• Measure unit surface precisely; overages common in equine hides lead to 4104.41.50 reclassification
• Declare as 'crust' with fat-liquor details; reversible tanning processes revert to 4101-4103 headings