Chrome-Tanned Buffalo Sole Leather from Japan
Chrome-tanned buffalo leather optimized for flexible yet tough soles in casual shoes, with split layers for weight reduction. HTS 4107.99.60.50 applies to other split sole leather from buffalo (bovine), further prepared including crust retanning per note (b).
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
• Detail chrome vs. veg tanning in invoices to match subheading preparation descriptions
• Inspect for birdskin or waste exclusions under chapter notes (a) and (b)
• Pair with end-use declarations for sole manufacturing to justify against upper leather