Equine Grain Split Upper Leather for Dress Shoes from Canada
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.
Duty Rate — Canada → United States
13.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• 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