Horsehide Sole Leather for Orthopedic Shoes from Japan
Full-grain unsplit horsehide leather further prepared for durable orthopedic shoe soles, emphasizing flexibility and wear resistance. Fits HTS 4107.91.60.50 as equine sole leather, other than upper.
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
• Provide affidavits on non-reversible tanning to meet chapter note (a)
• Label with species (equine) and preparation level for CBP review