Buffalo Hide Sole Leather from Japan
Heavy-duty sole leather derived from water buffalo hides, chrome-tanned and fat-liquored for water resistance and wear, ideal for rugged footwear soles. Falls under HTS 4107.99.60.50 as further prepared bovine (buffalo) leather designated for soles, post-crusting. Excludes hair-on buffalo hides per chapter notes.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Provide lab reports confirming fat-liquoring and crusting to meet 'further prepared' criteria and avoid 4101-4103
• Label clearly as 'sole leather' with thickness specs (>2.5mm typical) to differentiate from upper leather
• Check for splits; unsplit full hides may require verification against heading 4114 exclusion