Equine Grain Split Upper Leather for Dress Shoes
Premium grain split leather from equine hides, tanned and finished for shoe uppers in formal dress footwear. Classified under HTS 4107.92.60.10 as upper leather from grain splits of equine animals, parchment-dressed without hair. It offers flexibility and a refined finish ideal for high-end shoes.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If full grain, not split
Unsplit full-grain bovine/equine leather uses a different subheading within 4107.92.
If only wet-blue processed (reversible tanning)
Chapter note (a) directs reversibly tanned hides to 4101-4103, not further prepared leather.
If made into finished garment accessories like belts
Assembled into apparel articles shifts to Chapter 42 as dressed leather clothing accessories.
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Import Tips & Compliance
• Confirm equine origin via slaughterhouse docs, as equine leather must be distinguished from bovine for accurate heading
• Test for non-reversible tanning processes per chapter note (a) to avoid reclassification to wet-blue or crust
• Label clearly as 'upper leather' with thickness specs (<2.6mm typical) to prevent confusion with sole leather
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