Equine Grain Split Lining Leather for Belts from China
Lining leather from equine (horse) grain splits, tanned and crust-prepared without hair, surface area not over 28 sq ft, precisely matching HTS 4107.12.10.40 for lining uses. Employed as backing for leather belts to add structure and comfort. Features include fat-liquoring for flexibility.
Duty Rate — China → United States
37.5%
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
• Certify equine origin to distinguish from bovine; ensure no hair remnants via inspection photos
• Common pitfall: incorrect surface area calculation leading to higher-duty categories