Equine Grain Split Sole Leather for Work Boots

Durable grain split leather from equine hides, tanned and finished for sole applications in heavy-duty work boots. Classified in HTS 4107.92.60 as other grain splits for sole leather, equine origin allowed per chapter notes, without hair and parchment-dressed options.

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%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

4107.91.60Same rate: 38.3%

If unsplit full-grain equine leather

Unsplit equine leather for soles is under 4107.91.60; splitting moves it to the 4107.92 grain splits subheading.

4115.10.00Lower: 35% vs 38.3%

If made from composition leather

Chapter defines composition leather (reconstituted) under 4115; pure tanned grain splits stay in 4107.

4104.41Lower: 13.3% vs 38.3%

If only crust stage, not further prepared

Wet blues or reversible crust hides are 4104; further tanning/crusing for uppers/soles requires 4107.

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Import Tips & Compliance

Include veterinary certificates confirming equine source and no hair on, per chapter exclusions for hairy skins

Test for sole suitability (thickness >2.6mm, bend test); pitfall is customs reclassifying flexible splits as upper leather

Declare as 'sole leather' with intended use affidavits to avoid blending with upper leather rates

Related Products under HTS 4107.92.60

Bovine Grain Split Upper Leather for Dress Shoes

This is full-grain split leather from bovine hides, prepared after tanning for use in the upper parts of formal dress shoes. It falls under HTS 4107.92.60 as grain splits classified as upper leather, distinct from sole leather due to its flexibility and finish suitable for shoe uppers rather than heavy-duty soles.

Buffalo Grain Split Upper Leather for Cowboy Boots

Premium grain split leather from water buffalo hides, further prepared for the vamps and shafts of cowboy boots. HTS 4107.92.60 applies to bovine (including buffalo) grain splits as upper leather, emphasizing its smooth grain surface and suppleness.

Bovine Sole Leather Grain Splits for Orthopedic Shoes

Heavy-duty grain split bovine leather designed for durable soles in orthopedic footwear, post-tanning with oil stuffing for wear resistance. Fits HTS 4107.92.60 as sole leather from grain splits, excluding parchment-dressed of 4114.

Equine Upper Leather Splits for Equestrian Riding Boots

Flexible grain splits from horse hides, chrome-tanned for upper sections of tall riding boots. Classified under HTS 4107.92.60 for equine grain splits as upper leather, suitable for high-movement areas.

Buffalo Sole Grain Splits for Hiking Boot Outsoles

Robust water buffalo grain split leather for outsoles of hiking boots, fat-liquored post-crusting for water resistance. HTS 4107.92.60 designates it as sole leather from other grain splits of bovine animals.

Bovine Mixed Upper/Sole Leather Splits for Casual Sneakers

Versatile grain splits from cowhide used for both uppers and thin soles in casual sneakers, further tanned without hair. Falls under HTS 4107.92.60 as other grain splits for upper or sole leather applications.