Equine Upper Leather Splits for Equestrian Riding Boots from Canada
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.
Duty Rate — Canada → United States
13.3%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document equine species (e.g
• horse vs donkey) as chapter covers equine broadly
• Inspect for hair follicles; even traces exclude from Chapter 41 per note (c)
• Use commercial invoices specifying 'grain split upper' to prevent sole reclassification