Equine Grain Split Lining Leather for Dress Shoes from China
High-quality lining leather from equine grain splits, unit surface area ≤2.6 m², tanned and finished for inner linings in premium dress shoes. Classified under HTS 4107.12.10 for equine leather further prepared after crusting, without hair, suitable for comfort linings. It meets the whole hide grain split criteria excluding hair-on or reversible tanning per chapter notes.
Duty Rate — China → United States
37.5%
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
• Include lab tests confirming no reversible tanning process to stay within headings 4104-4106 exclusions
• Document equine species origin accurately, as chapter 41 specifies equine hides without hair for this classification
• Avoid bulk packaging that could imply industrial parts; specify retail footwear use to prevent set classification issues