Equine Upper Leather Splits for Equestrian Riding Boots from China
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 — China → United States
40.8%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
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