Buffalo Hide Full Grain Sole Leather Sides from Japan
Full grain, unsplit sides from buffalo hides, prepared as sole leather for rugged boots and work shoes. Classified in HTS 4107.91.60 as other full grains, unsplit, of bovine (including buffalo), finished for sole use with high abrasion resistance. It meets chapter 41 criteria excluding hairy hides.
Duty Rate — Japan → United States
13.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Provide lab tests showing thickness and density suitable for soles to justify classification over upper leather
• Confirm no reversible tanning via process affidavits, as crust leather reverts to 4101-4103
• Declare as 'sides' accurately; full hides may trigger different valuation or quota issues