Equine Grain Split Upper Leather for Dress Shoes from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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