Water Buffalo Sole Leather Sheet from Japan
Large sheets of full-grain unsplit water buffalo sole leather, prepared post-crusting for high-impact shoe soles. HTS 4107.91.60.50 applies to this buffalo-derived product as unsplit full-grain sole leather.
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 ISO-tested thickness (>4mm typical for soles) to differentiate from uppers
• Avoid bulk import without end-use declaration; specify 'sole leather' to prevent 4107.91.60.00
• Comply with REACH for chemical treatments in tanning process