Horsehide Sole Leather for Dress Shoes from Japan
Premium full-grain unsplit horsehide sole leather from whole equine hides, prepared after tanning for elegant dress shoe soles. Classified in HTS 4107.11.60.60 as equine sole leather, hair-free and not parchment-dressed.
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 commercial invoices specifying 'sole leather' to prevent upper leather confusion
• Confirm no reversible tanning via process certificates