Heavy Duty Buffalo Sole Leather from Japan
Heavy weight buffalo grain split leather for industrial work boot soles. Under 4107.92.60.50 as sole leather from bovine animals, prepared after crusting. Exceeds typical upper leather specs.
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
• Specify weight per sq ft in docs for duty calculation
• Ensure split processing records