Equine Sole Leather Sheets from China
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 — China → United States
40%
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
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
• 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