Equine Sole Leather Whole Skin from China
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 — 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
• 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