Equine Hide Crust Upper Leather from Canada
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.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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