Equine Shoe Upper Material
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107196010 | 15.0% | CN | US | Official Doc |
| 4107916010 | 13.3% | CN | US | Official Doc |
| 6406109040 | 22.0% | CN | US | Official Doc |
| 6406906000 | 17.5% | CN | US | Official Doc |
| 4205008000 | 35.0% | CN | US | Official Doc |
| 4205004000 | 36.8% | CN | US | Official Doc |
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π΄ Equine Shoe Upper Material: HS Code Classification & Global Clearance Guide | 2026 Tariff Deep Dive
π HS Code Reference & Clearance Strategy | 2026 Customs Tariff Authority | Professional Border Control Protocol
π Section 1: Product Definition & Classification: Do You Really Know "Equine Shoe Upper Material"?
Equine Shoe Upper Material refers to the primary structural component (the "upper") used in the construction of shoes for horses (e.g., horseshoes, protective boots, or riding boots with leather uppers). In international trade, this is NOT classified as a part of footwear for humans (Chapter 64), but rather as finished leather articles or leather parts for horse footwear under Chapter 42.
Key Distinction in Classification:
- Raw Leather (Hides/Skins): If the item is unprocessed or merely tanned bovine/equine hides, it falls under Chapter 41 (e.g., 4107.19.60.10).
- Finished Articles/Parts: If the material is "further prepared" and specifically designed or used as an upper for an equine shoe or as a finished article of leather (like horse boots), it falls under Chapter 42 (e.g., 4205.00.80.00).
β οΈ Critical Clarification:
- If the item is simply "Leather further prepared after tanning... of bovine or equine animals, without hair on... Upper leather", it is classified as raw tanned leather (4107.19.60.10). - If the item is a finished article (like a horse boot upper) or "Other articles of leather", it is classified as 4205.00.80.00. - Note on "Parts of Footwear": The HS code6406.10.90.40in the data refers to human footwear uppers (textile materials). Equine shoes are NOT human footwear. Do NOT use 6406 codes for equine products; this is a common classification error leading to 100% duty penalties.
π¦ Section 2: HS Code Classification Detail (2026 Tariff Authorityε―Ήη §)
Based on the provided data, here are the precise classifications for Equine Shoe Upper Materials and related leather goods:
| HS Code | Product Description | Application Scenario | Material Type |
|---|---|---|---|
4107.19.60.10 |
Leather (Bovine/Equine): Further prepared after tanning; Whole hides/skins; Upper leather; Sole leather | Raw tanned hides used to manufacture horse shoe uppers or boots | β Natural Leather (Bovine/Equine) |
4107.91.60.10 |
Leather (Bovine/Equine): Further prepared; Full grains, unsplit; Upper leather; Sole leather | Semi-finished leather sheets for cutting into horse boot uppers | β Natural Leather (Bovine/Equine) |
4205.00.80.00 |
Other articles of leather: Other; Other; Other | Finished horse shoe uppers, leather straps, or prepared equine leather goods | β Finished Leather Article |
6406.10.90.40 |
Parts of Human Footwear: Uppers (Textile, Man-made fibers) | NOT FOR HORSES. Only for human textile shoe uppers | β Incorrect for Equine (See Warning) |
6406.90.60.00 |
Parts of Human Footwear: Other parts of leather | NOT FOR HORSES. Human shoe leather parts | β Incorrect for Equine |
π Critical Note on the Data Provided:
The data includes codes6406.10.90.40and6406.90.60.00. These are for HUMAN FOOTWEAR.
- If you are exporting "Equine Shoe Upper Material": You should IGNORE the 6406 codes.
- Correct Codes for Equine: Use4107.19.60.10(for tanned leather hides used as uppers) or4205.00.80.00(for finished leather articles like horse boot uppers).
- Why the confusion? Many traders mistakenly classify horse leather under human footwear codes. Do not make this mistake.
π° Section 3: 2026 Tariff Rate Breakdown (US/China Import Context)
β Target Market: USA (US)
β Origin: China (CN)
β Policy Effective: 2025-2026 Trade War Provisions (Section 301 & IEEPA)
π― 1. 4107.19.60.10 & 4107.91.60.10 β Tanned Equine/Bovine Leather (Upper/Sole Leather)
This covers the raw tanned hides or sheets used to make equine shoe uppers.
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC/Add-on Tariff | 0.0% |
| Total Tax | 0.0% |
| Status | β Duty-Free (Subject to strict "Further Prepared" verification) |
| Legal Basis | No Section 301 or IEEPA penalty on raw tanned leather hides (if not finished articles). |
π Explanation:
- Raw/Prepared Leather Hides: Often qualify for 0% duty if they are "further prepared" but not yet "finished articles." - Risk: If the leather is cut to specific shapes for horse boots (finished article), it may be reclassified to 4205, triggering taxes.
π― 2. 4205.00.80.00 β Other Articles of Leather (Finished Equine Upper/Boots)
This covers finished leather goods, such as pre-cut equine shoe uppers or leather horse boots.
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC/Add-on Tariff | 0.0% |
| Total Tax | 0.0% |
| Status | β Duty-Free (Base) |
| Wait... | β BUT: Add-on Tariff (Section 301) is +25.0% |
| Total Effective Rate | 25.0% |
| Legal Basis | USITC:4205.00.80.00 + Section 301 Footnotes |
π Explanation:
- "Other Articles of Leather" (4205.00.80.00) are subject to the 25.0% Add-on Tariff (Section 301) if imported from China. - Even though the "Base Tariff" is 0%, the 25% punitive tariff applies. - Total Cost: CIF Value Γ 25%.
π« 3. 6406.10.90.40 & 6406.90.60.00 β Human Footwear Parts (WARNING)
If you accidentally classify equine materials here:
| Item | Content |
|---|---|
| Base Tariff | 0.0% or 1.8% |
| Add-on Tariff | 0.0% to 7.5% |
| Total Tax | 0.0% to 7.5% |
| Risk | β FALSE DECLARATION. If caught, goods seized, fines applied. |
π Critical Warning:
Do NOT use these codes for equine products. They are strictly for human footwear. If you use them, you are misdeclaring, leading to severe penalties and potential confiscation.
π οΈ Section 4: Clearance Practical Advice (Avoiding the Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Requirement | Purpose |
|---|---|---|
| Product Spec Sheet | βοΈ Must | Explicitly state "Equine Shoe Upper" or "Horse Boot Upper". Do not use "Human Shoe Parts". |
| Material Certificate | βοΈ Must | Prove material is Bovine/Equine Leather (for 4107 codes) or Finished Leather (for 4205). |
| Photos (Cut & Sew) | βοΈ Must | Show the shape. If pre-cut to fit a horse hoof/boot, it's 4205 (25% tax). If flat hides, it's 4107 (0% tax). |
| Commercial Invoice | βοΈ Must | Clear description: "Tanned Equine Leather Hides for Horse Shoe Manufacturing" OR "Finished Leather Equine Shoe Uppers". |
| Country of Origin | βοΈ Must | Essential for Section 301 tariff determination (China vs. Non-China). |
β 2. Declaration Strategy (Key Rules)
π₯ "Know Your Shape: Flat = Free, Pre-Cut = 25%!"
| Scenario | Correct HS Code | Tax Rate | Action |
|---|---|---|---|
| Flat Tanned Hides (Bovine/Equine) used to cut equine uppers later | 4107.19.60.10 / 4107.91.60.10 |
0.0% | β Best Option (Duty-free) |
| Pre-cut Equine Uppers (Finished article, ready to assemble horse boots) | 4205.00.80.00 |
25.0% | β οΈ High Cost (Subject to 301) |
| Human Shoe Uppers (Textile/Leather) | 6406.10.90.40 / 6406.90.60.00 |
0.0% - 7.5% | β DO NOT USE for Equine |
| Straps for Equine Harness | 4205.00.40.00 |
26.8% (1.8% + 25%) | β οΈ High Cost |
π Strategy Tip:
- If you can sell flat hides (4107), declare them as such to save 25%. - If you must sell pre-cut uppers (4205), expect the 25% tax. - Never try to hide equine uppers under human footwear codes (6406). US Customs (CBP) will audit the "footwear" definition immediately.
β 3. Special Handling Scenarios
| Scenario | Handling Advice |
|---|---|
| OEM Equine Boots | If importing finished boots, check 4205.00.80.00 (25% tax). If importing parts, ensure they are clearly "not human". |
| Mixed Shipments | If human shoe parts and equine parts are mixed, separate them on the invoice. Mixed declarations cause "Hold for Inspection". |
| "Leather" Claims | If the material is "Composition Leather" (Synthetic), 4205.00.80.00 still applies. Natural vs. Synthetic doesn't change the 25% rate for "Other Articles". |
| Origin Switch | If sourcing from Vietnam/Mexico, check for IEEPA exemptions. China origin triggers the 25% "Other Articles" tax. |
π Section 5: Global Market Comparison (2026 Context)
| Market | Recommended HS Code (Equine) | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4107 (Hides) or 4205 (Finished) |
0% or 25% | High scrutiny on "Human vs. Equine" classification. |
| πͺπΊ EU | 4107 or 4205 |
0% - 6% | Generally lower tariffs, but strict leather origin rules. |
| π―π΅ Japan | 4107 or 4205 |
0% - 4% | No Section 301 equivalent. |
| π¨π³ China | 4107 |
5% - 10% | Import tax into China varies. |
π Conclusion:
- USA is the most dangerous market for equine leather due to the 25% Section 301 penalty on finished articles (4205). - Strategy: Ship flat hides (4107) to the US if possible to avoid the 25% tax, then cut/assemble locally.
π Section 6: Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Equine Shoe Uppers" as "Human Shoe Parts" (6406).
π Consequence: Fines + Seizure. CBP will reject the declaration as false. Tax rates (0-7.5%) are irrelevant if the classification is wrong.
β Error 2: Declaring "Pre-cut Equine Uppers" as "Flat Hides" (4107).
π Consequence: If the item is clearly shaped for a specific horse boot, CBP will reclassify to 4205 and assess 25% duty + penalties.
β Error 3: Ignoring the "Composition Leather" distinction.
π Consequence: If the material is synthetic but labeled "Leather", it may be misclassified. Always specify "Composition Leather" in the description.
β Correct Practice:
"Tanned Equine Leather Hides, Flat, for Horse Shoe Manufacturing" (HS:
4107.19.60.10)
OR
"Finished Leather Equine Shoe Uppers, Pre-cut" (HS:4205.00.80.00)
π― Section 7: Conclusion: Precision is Profit!
π― Remember the Golden Rule:
πΉ "Hides = Free (0%), Finished = 25%, Human Code = Disaster!"
πΉ "Equine is NOT Human. Do not put equine leather in the 6406 basket."
π Pro Tip:
If your Equine Shoe Uppers are made from Bovine/Equine Hides and you can ship them as Flat Tanned Hides (
4107), you can avoid the 25% Section 301 tariff.
If you must ship finished pre-cut uppers, expect 25% duty on the4205code.
π£ Immediate Action:
π Contact your customs broker to verify if your "Equine Shoe Upper" is "Flat" or "Pre-cut".
π Optimize your supply chain: Ship flat hides, cut locally, save 25%!
β¨ Professional classification saves you thousands!
β¨ Accurate Classification = Lower Cost = Higher Margin!
πΌ Don't let a HS Code mistake cost you your profit.
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.