Embossed Fancy Equine Grain Split Leather from Germany
Premium embossed grain split leather from equine hides, prepared after tanning with textured patterns for upscale equestrian accessories. Classified under HTS 4107.12.80.00 due to its bovine/equine origin, grain split form, and fancy decorative finishes. Excludes parchment-dressed or heading 4114 types.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide origin certificates distinguishing equine from bovine to avoid disputes in 4107 grouping
• Document embossing process to substantiate 'fancy' classification; undervaluation is a common audit trigger
• Ensure no reversible tanning per chapter note (b), or it shifts to 4101-4103