Horsehide Sole Leather Dry Crust from Japan
Equine horsehide tanned to dry crust for shoe sole use, without hair or further prep. Classified as 4104.49.40 other equine sole leather. Provides superior flexibility for resoling applications.
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
• Distinguish from dog or other excluded skins per chapter note (c)
• Use standardized thickness gauges for sole verification in customs exam
• Avoid retail packaging suggesting Chapter 42 classification