Equine Sole Leather Whole Skin from Canada
A complete equine skin tanned and finished as durable sole leather for shoe bottoms and heavy-duty footwear. Classified in HTS 4107.19.60 due to its preparation after crusting as sole leather from whole equine hides without hair. Its robust thickness and tempering suit high-wear applications.
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
• Test for fat-liquoring and retanning processes to ensure 'further prepared' status beyond crust definition
• Label clearly as 'sole leather' with thickness specs (>1.2mm typical) to prevent confusion with upper leather
• Avoid bulk packaging that suggests industrial parts; retail-ready hides stay in finished leather headings