Equine Sole Leather Panels

Sole leather panels from equine hides, tanned and split to grain for superior flexibility and wear in boot soles. HTS 4107.92.60.50 covers this as other grain split sole leather from equine animals, prepared after crusting. Excludes hair-on or reversible tanning per chapter notes.

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.

4107.92Same rate: 38.3%

If parchment-dressed rather than standard tanned

Parchment-dressed leather has a distinct process, separating it earlier in the heading.

4105.30.00.00Lower: 37% vs 38.3%

If from sheep/goat but misidentified as equine

Non-bovine/equine hides like sheep fall under different headings 4105-4106.

4114.20Lower: 11.6% vs 38.3%

If from hides 1.3m²+ in surface area

Larger hides are excluded from 4107 and classified in 4114 per tariff exclusions.

Not sure which classification is right?

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Import Tips & Compliance

Provide veterinary or origin certificates for equine hides to comply with import health regs

Test for minimum thickness (typically 1.2mm+) to qualify as sole leather

Related Products under HTS 4107.92.60.50

Bovine Sole Leather Sheets

Full-grain bovine leather sheets specifically prepared for use in shoe soles, tanned and finished to provide high durability and water resistance. Classified under HTS 4107.92.60.50 as sole leather from grain splits of bovine animals, further prepared after tanning or crusting without hair. It meets the criteria for sole leather due to its thickness and strength suited for bottom wear.

Buffalo Hide Sole Leather

Heavy-duty sole leather derived from buffalo hides, processed from grain splits to withstand abrasion in footwear bottoms. Falls under HTS 4107.92.60.50 as sole leather of bovine (including buffalo) animals, further prepared post-tanning without hair on. Its robust structure distinguishes it from upper or lining leathers.

Chrome-Tanned Sole Leather for Boots

Chrome-tanned grain split leather from buffalo hides, optimized for rugged boot soles with flex and grip. HTS 4107.92.60.50 designates it as sole leather, further prepared after tanning or crusting. Distinguishes from upper leather by density and purpose.

Vegetable-Tanned Equine Sole Bends

Vegetable-tanned bends (side cuts) of equine grain splits for premium shoe soles. Classified in 4107.92.60.50 as sole leather further prepared, per chapter definitions excluding crust or raw states. Ideal for resole work.

Oak-Tanned Bovine Sole Leather

Vegetable oak-tanned sole leather from bovine grain splits, finished for high-density shoe soling. Under HTS 4107.92.60.50 as further prepared sole leather, not crust. Chapter notes confirm it excludes reversible processes or hair-on hides.

Full Grain Bovine Soling Leather

Full grain splits from bovine hides, tanned for soling with natural surface intact for traction. HTS 4107.92.60.50 applies to this sole leather, not heading 4114. Further processing ensures it's not crust.