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
9903.41.0540%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
• 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