Equine Sole Leather Full Grain from Japan
Unsplit full-grain leather from equine hides (e.g., horse), further prepared after tanning specifically for sole leather due to its tough fiber structure. HTS 4107.91.60.50 covers this as sole leather in the bovine/equine category, excluding hair-on or heading 4114 leathers.
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
• Ensure no reversible tanning per chapter note (b), or it reverts to 4101-4103