Equine Grain Split Upper Leather for Equestrian Boots from Japan
Premium grain split upper leather from equine hides for tall equestrian riding boots. Classified in HTS 4107.12.60.10 as other upper leather from whole hide grain splits. Provides suppleness essential for high-performance riding gear.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Obtain ISO 17075 tanning certification to prove further preparation beyond crust stage
• Separate shipments of upper vs sole leather to avoid commingling and classification disputes
• Declare exact split type (grain vs flesh) with lab analysis if challenged by customs