Equine Sole Leather Full Grain from Mexico
Unsplit full-grain leather from equine hides (e.g., horse), further prepared after tanning specifically for sole leather due to its tough fiber structure. HTS 4107.91.60.50 covers this as sole leather in the bovine/equine category, excluding hair-on or heading 4114 leathers.
Duty Rate — Mexico → United States
13.3%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Submit veterinary certificates confirming equine origin and hair removal process
• Ensure no reversible tanning per chapter note (b), or it reverts to 4101-4103