Equine Upper Leather for Cowboy Boots from Canada
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.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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