Equine Grain Split Sole Leather for Work Boots from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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