Chrome-Tanned Equine Wet-Blue Sole Leather from Japan
Chrome-tanned equine hide leather in wet-blue form, full grain unsplit, designed for durable shoe soles. Classified in HTS 4104.11.40 due to equine origin, wet state tanning without hair, and specific sole leather preparation. It's not further processed beyond initial chrome tanning.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document equine species origin via slaughter certificates, as equine falls under this heading per chapter notes
• Ensure no hair on hides; chapter excludes hairy skins unless specified bovine/equine types
• Test for reversibility of tanning; non-reversible processes exclude from 4101-4103 per note (a)