Equine Hide Crust Upper Leather

Tanned horse hide in dry crust form, full grain unsplit, designated as upper leather for boots. Hair-free, crust processed but not finished. Covered by 4104.41.40.60 for equine crust other than sole.

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%

Alternative Classifications

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

4104.41.20Lower: 37.4% vs 40%

If specifically for soles, not uppers

Equine crust designated sole leather uses separate subheading within full grains unsplit.

4107.19.50Lower: 37.8% vs 40%

If surface-finished post-crust

Post-crust finishing (e.g., corrected grain) moves to 4107 for other finished equine leather.

4103Lower: 13.3% vs 40%

If raw or pre-tanned, not crust

Pre-tanning raw hides stay in 4103; crust requires tanning and drying process.

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Import Tips & Compliance

Specify equine origin in invoices; equine often grouped with bovine but verify species docs

Ensure no further prep like embossing, which would reclassify to finished leather