Equine Sole Leather Hide from China
Prepared equine (horse) leather from whole hides, treated for sole leather durability without hair, post-tanning. HTS 4107.19.60.50 applies to this non-heading 4114 whole skin sole leather of equine animals. Used in equestrian and work boot soles.
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
• Use species-specific documentation for equine origin, as chapter notes limit inclusions to specific animals
• Ensure no wool/hair on, per exclusions; provide dyeing or fat-liquoring records if crust-processed
• Test for composition leather traits to avoid heading 4115 misclassification