Equine Full Grain Crust Leather for Boots from Japan
Unsplit full grain crust leather from equine hides, in dry state, tanned without hair on and designated for boot uppers. Classified under HTS 4104.41.40.10 as upper leather not further prepared. Ideal for durable work or riding boots due to its natural strength.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide lab analysis confirming no reversible tanning or further processing; label clearly as 'crust upper leather' to match tariff description; check for equine-specific CITES documentation if applicable