Equine Sole Leather Sheets from Canada
Durable leather sheets from horse hides, parchment-dressed and finished for high-abrasion sole applications in boots and work shoes. HTS 4107.99.60.50 covers equine leather further prepared after tanning/crusting, specified as sole leather without hair. Parchment-dressing aligns with heading description.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Submit processing records showing non-reversible tanning to comply with chapter note (a)
• Ensure no wool/hair remnants, as hair-on equine hides are chapter 43 unless specified in notes
• Bundle with footwear manufacturer specs to justify sole classification over general leather