Bovine Full Grain Crust Sole Leather from Japan
High-quality full-grain bovine crust leather in dry state for shoe soles, tanned without hair removal beyond crust. Specifically for sole leather under 4104.49.40 as other crust types. Provides excellent abrasion resistance for outsoles.
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
• Specify sole thickness (>1.5mm typically) in commercial invoice to support classification
• Avoid bulk packaging that suggests industrial parts, which could invoke different quota treatments
• Include lab analysis for tanning type, distinguishing from reversible processes in chapter notes