Equine Upper Leather for Cowboy Boots from China
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 — China → United States
42.5%
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
• 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