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Horsehide Crust Sole Leather

Equine horsehide tanned to dry crust state, designated for sole leather in leather shoes, without hair and unsplit. Fits HTS 4104.49.40.60 as other crust leather for upper/sole use from equine animals. Provides high durability for shoe bottoms.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+37.5%42.5%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+52.5%52.5%

Alternative Classifications

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

4104.49.50.00Lower: 40.8% vs 42.5%

If not specifically upper or sole leather

Crust leather without upper/sole designation falls into the general 'other' subheading.

4105.30.00Lower: 39.5% vs 42.5%

If from sheep or lamb, not equine

Equine is strictly bovine/equine chapter; sheep/lamb crust goes to 4105.

6406.10.77Lower: 31.2% vs 42.5%

If already made into outer soles

Completed leather outer soles for footwear are classified in Chapter 64, heading 6406.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Include lab reports confirming dry crust status (retanned/fat-liquored prior to drying)

• Differentiate from upper leather by intended use declaration if sole-specific