Equine Grain Split Lining Leather for Dress Shoes from Japan
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 — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
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