Equine Sole Leather Crust for Work Boots from Japan
Dry crust equine leather tanned for sole applications in heavy-duty work boots, without hair and not further prepared. Classified under 4104.49.40 as other crust leather for soles from equine animals. Its thickness and tempering suit high-wear sole construction.
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
• Confirm equine species documentation, as bovine and equine share the heading but require origin proof for quotas
• Measure thickness to distinguish sole (typically >2.5mm) from upper leather, preventing misclassification
• Ensure no reversible tanning process was used, per chapter notes directing reversible tanned hides to 4101-4103