Equine Sole Leather Full Grain from Japan
Unsplit full-grain sole leather from whole equine hides, tanned and prepared without hair for shoe sole production. HTS 4107.11.60.60 covers this as equine-derived sole leather from whole hides, excluding hair-on or reversible tanned products per chapter notes.
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
• Submit veterinary certificates confirming equine origin and hair removal process
• Label clearly as 'sole leather' with thickness specs (>1.2mm typical) to prevent reclassification
• Watch for crust vs fully prepared tanning; reversible processes go to 4101-4103