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

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.12Lower: 12.4% vs 40%

If from sheep or lamb hides instead

Sheep/lamb leather prepared after tanning goes to 4107.12, separate from bovine/equine in 4107.19.

4105.30.00.00Lower: 37% vs 40%

If pre-tanned crust only, not further finished

Alum-tanned or raw crust of equine falls under 4105; further preparation moves it to 4107.

4203.21Lower: 14.9% vs 40%

If made into finished boot uppers

Assembled leather uppers for boots are in Chapter 42 as articles, not prepared hides in Chapter 41.

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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