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