Equine Grain Split Upper Leather for Dress Shoes from China
Grain split leather from equine hides, tanned and finished for shoe uppers in dress footwear. Classified under HTS 4107.12.60.10 as other grain splits of whole hides from equine animals, specifically upper leather. It offers a premium texture suitable for high-end shoemaking.
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
• Provide veterinary certificates confirming equine origin, as equine leather requires specific documentation under Chapter 41 notes
• Ensure splits are documented as 'grain splits' from whole skins to distinguish from flesh splits in 4107.22
• Avoid common pitfall of classifying as sole leather; conduct physical tests for flexibility to support upper designation