Equine Sole Leather Whole Skin from Japan
A complete equine skin tanned and finished as durable sole leather for shoe bottoms and heavy-duty footwear. Classified in HTS 4107.19.60 due to its preparation after crusting as sole leather from whole equine hides without hair. Its robust thickness and tempering suit high-wear 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
• Test for fat-liquoring and retanning processes to ensure 'further prepared' status beyond crust definition
• Label clearly as 'sole leather' with thickness specs (>1.2mm typical) to prevent confusion with upper leather
• Avoid bulk packaging that suggests industrial parts; retail-ready hides stay in finished leather headings