Equine Wet-Blue Sole Leather for Work Boots from Japan
Tanned equine hide in wet-blue form, designated as sole leather for durable work boots, maintained in wet state post-chrome tanning. Classified under HTS 4104.19.40 for equine wet-state leather without hair, not further prepared, specifically for soles. It's split and toughened for bottom wear.
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
• Provide veterinary certificates confirming equine origin, as equine leather has specific traceability requirements
• Ensure declaration specifies 'sole leather' use and wet state to match the subheading; drying disqualifies it
• Avoid common pitfall of shipping in containers causing partial drying—maintain wet condition with proper packaging