Equine Sole Leather Sheets from Japan
Durable leather sheets from horse hides, parchment-dressed and finished for high-abrasion sole applications in boots and work shoes. HTS 4107.99.60.50 covers equine leather further prepared after tanning/crusting, specified as sole leather without hair. Parchment-dressing aligns with heading description.
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
• Submit processing records showing non-reversible tanning to comply with chapter note (a)
• Ensure no wool/hair remnants, as hair-on equine hides are chapter 43 unless specified in notes
• Bundle with footwear manufacturer specs to justify sole classification over general leather