Equine Sole Leather Full Grain from China
Unsplit full-grain sole leather from whole equine hides, tanned and prepared without hair for shoe sole production. HTS 4107.11.60.60 covers this as equine-derived sole leather from whole hides, excluding hair-on or reversible tanned products per chapter notes.
Duty Rate — China → United States
40.8%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Submit veterinary certificates confirming equine origin and hair removal process
• Label clearly as 'sole leather' with thickness specs (>1.2mm typical) to prevent reclassification
• Watch for crust vs fully prepared tanning; reversible processes go to 4101-4103