Buffalo Crust Sole Leather from Japan
Dry crust buffalo hide, full grain unsplit, tanned for sole leather used in shoe bottoms. Not further prepared beyond crust processes, hair removed. Fits 4104.41.40.60 as other bovine/equine crust leather specified for soles.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Test thickness and density to confirm sole leather suitability; mislabeling as upper can trigger audits
• Provide lab analysis showing crust processing (fat-liquored, dried) without reversible tanning
• Avoid packaging with finished goods to prevent classification as further prepared under 4107