Laser-Etched Fancy Equine Leather from China
Though primarily bovine, this fancy equine whole hide features laser-etched patterns, but coded under bovine for similarity; surface ≤28 sq ft, hairless, post-tanned. HTS 4107.19.30.00 for fancy bovine/equine prep leather. For premium belts.
Duty Rate — China → United States
41.1%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Species verification via DNA testing recommended for equine vs bovine disputes
• Specify 'fancy' etching process to justify classification over plain leather
• Package individually to affirm whole hide status