Equine Sole Leather Panels from Japan
Sole leather panels from equine hides, tanned and split to grain for superior flexibility and wear in boot soles. HTS 4107.92.60.50 covers this as other grain split sole leather from equine animals, prepared after crusting. Excludes hair-on or reversible tanning per chapter notes.
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 veterinary or origin certificates for equine hides to comply with import health regs
• Test for minimum thickness (typically 1.2mm+) to qualify as sole leather