Equine Crust Upper Leather for Dress Shoes from China
Dry crust leather from equine hides, tanned for shoe uppers in formal dress footwear. Meets 4104 criteria as equine-derived, hairless, crust-state upper leather without further preparation like glazing or embossing.
Duty Rate — China → United States
42.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide veterinary certificates confirming equine origin and no hair on skin to comply with chapter exclusions
• Measure and declare split thickness; exceeding certain limits may shift to other subheadings
• Avoid common pitfall of insufficient crust processing proof, leading to classification as raw under 4101-4103