Equine Upper Leather for Cowboy Boots
Tanned and crust-finished equine leather from whole hides, designed as upper material for cowboy boots with a rugged finish. It lacks hair and is not split beyond standard preparation, providing strength for Western footwear. Falls under 4107.19.60.10 as further prepared upper leather from equine animals.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If from sheep or lamb hides instead
Sheep/lamb leather prepared after tanning goes to 4107.12, separate from bovine/equine in 4107.19.
If pre-tanned crust only, not further finished
Alum-tanned or raw crust of equine falls under 4105; further preparation moves it to 4107.
If made into finished boot uppers
Assembled leather uppers for boots are in Chapter 42 as articles, not prepared hides in Chapter 41.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Include equine species certification, as chapter notes specify inclusion of equine hides without hair for this heading
• Avoid common pitfall of classifying as Chapter 43 if any wool/hair remnants present; ensure full depilation proof
• Document 'upper leather' finishing processes like dyeing or fat-liquoring to distinguish from mere crust
Related Products under HTS 4107.19.60.10
Bovine Upper Leather for Athletic Shoes
Full-grain bovine leather prepared after tanning, specifically finished as upper leather for athletic shoe uppers. It is sourced from whole hides without hair, split to appropriate thickness, and treated for flexibility and durability. Classified under 4107.19.60.10 due to its designation as upper leather from bovine animals, not suitable for soles.
Buffalo Lining Upper Leather for Sneakers
Thinly prepared buffalo upper leather from whole hides, used for sneaker linings and reinforcements. Tanned, crust-finished, hair-free for comfort. 4107.19.60.10 as bovine upper leather despite lining use.
Bovine Vegetable-Tanned Upper Leather for Orthopedic Shoes
Vegetable-tanned bovine leather from whole hides, further prepared as breathable upper for orthopedic footwear. Parchment-dressed finish ensures softness. Fits 4107.19.60.10 for upper leather.
Equine Saddlery Upper Leather
Heavy-duty equine upper leather from whole hides, tanned for horse saddles and tack. Finished for weather resistance without hair. 4107.19.60.10 as prepared equine upper.
Buffalo Drumhead Upper Leather
Select buffalo upper leather from whole hides, stretched and finished for musical drumheads. Hairless and taut-prepared. Classed 4107.19.60.10.
Bovine Bridal Shoe Upper Leather
Delicate white-dyed bovine upper leather from whole hides for wedding shoes. Tanned and finished for elegance. 4107.19.60.10 applies.