Equine Sole Leather Crust for Work Boots from Canada
Dry crust equine leather tanned for sole applications in heavy-duty work boots, without hair and not further prepared. Classified under 4104.49.40 as other crust leather for soles from equine animals. Its thickness and tempering suit high-wear sole construction.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm equine species documentation, as bovine and equine share the heading but require origin proof for quotas
• Measure thickness to distinguish sole (typically >2.5mm) from upper leather, preventing misclassification
• Ensure no reversible tanning process was used, per chapter notes directing reversible tanned hides to 4101-4103