Vegetable-Tanned Equine Sole Bends from Japan
Vegetable-tanned bends (side cuts) of equine grain splits for premium shoe soles. Classified in 4107.92.60.50 as sole leather further prepared, per chapter definitions excluding crust or raw states. Ideal for resole work.
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
• Certify vegetable tanning to differentiate from chrome for eco-labels
• Declare as bends/sides to match 'other, including sides' hierarchy
• Avoid generic leather declarations; specify sole use