Equine Crust Upper Leather for Cowboy Boots from Japan
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 — 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
• 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