Equine Crust Upper Leather for Cowboy Boots from Japan
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 — 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
• 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