Equine Crust Upper Leather for Cowboy Boots

Tanned horsehide in dry crust form, whole equine skin ≤28 sq ft, prepared as upper leather for western-style cowboy boots. Fits HTS 4104.49.10.20 for equine crust hides without hair, not further prepared.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

4104.49Same rate: 35%

If grain/split but further processed

Any additional preparation beyond crust moves to other crust subheadings.

4203.21.60Higher: 40.5% vs 35%

If imported as finished boot upper assembly

Assembled clothing articles like boot uppers classify in Chapter 42.

4104.19.10Same rate: 35%

If in wet state, not crust

Non-dry (wet) tanned hides use 4104.19 for full substance wet blues.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Conduct surface area measurement post-tanning to confirm under 2.6 m² threshold

Ensure no fat-liquoring beyond crust per note (b), or it may classify as prepared

Related Products under HTS 4104.49.10.20

Cowhide Crust Upper Leather for Safety Shoes

Tanned cowhide leather in dry crust state, whole bovine skin not exceeding 28 sq ft, finished as upper leather for protective footwear. It falls under HTS 4104.49.10.20 as it's bovine crust leather specifically prepared for shoe uppers, without hair and not further prepared beyond crust processing.

Buffalo Hide Upper Leather for Work Boots

Dry crust buffalo leather, whole hide under 28 sq ft, tanned for use as upper material in rugged work boots. Classified in 4104.49.10.20 as bovine (buffalo included) crust upper leather, surface area limited, not further prepared.

Bovine Lining-Grade Upper Leather for Sneakers

Whole cow crust leather under 28 sq ft, tanned for upper use in athletic sneakers despite thinner profile. HTS 4104.49.10.20 covers this as bovine upper leather in dry crust, unsplit and unprepared.

Buffalo Upper Crust Leather for Motorcycle Jackets

Dry crust buffalo hide, whole under 28 sq ft, designated upper leather for durable motorcycle outerwear. Classed under 4104.49.10.20 as it's tanned bovine crust without further preparation.

Small Cowhide Upper Leather for Fashion Handbags

Compact whole bovine crust leather ≤28 sq ft, tanned for premium handbag uppers. HTS 4104.49.10.20 applies to this dry, unsplit upper leather from cowhides.

Horsehide Crust Upper for Orthopedic Shoes

Equine dry crust leather, whole small hide under 28 sq ft, for supportive orthopedic shoe uppers. Fits 4104.49.10.20 as tanned equine upper leather, no further prep.