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

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.3%+35.0%38.3%
🇲🇽Mexico3.3%+10.0%13.3%
🇨🇦Canada3.3%+10.0%13.3%
🇩🇪Germany3.3%+10.0%13.3%
🇯🇵Japan3.3%+10.0%13.3%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.92.40.00Lower: 37.5% vs 38.3%

If full grain, not split

Unsplit full-grain bovine/equine leather uses a different subheading within 4107.92.

4101.50.20.00Lower: 17.5% vs 38.3%

If only wet-blue processed (reversible tanning)

Chapter note (a) directs reversibly tanned hides to 4101-4103, not further prepared leather.

4203.21Lower: 14.9% vs 38.3%

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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