Buffalo Hide Dry Crust Sole Leather from Japan
Full grain unsplit buffalo crust leather in dry state, tanned for durable shoe soles. HTS 4104.41.40 applies as sole leather from bovine (buffalo) animals, no hair, not further prepared. Known for water resistance in work boots.
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
• Use thickness gauges (min 1.8mm typical for soles) in docs to support sole classification
• Trace supply chain to confirm no hair-on processing per Chapter 41 note (c)