Equine Grain Split Sole Leather for Work Boots from Japan
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 — Japan → 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
• 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