Parchment Dressed Cow Sole Leather from Japan
Parchment-dressed sole leather from cowhides, traditionally finished for flexible yet sturdy shoe soles in bespoke footwear. Hair-free and further prepared after tanning. Fits HTS 4107.99.60 as sole leather.
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 parchment dressing process, as it's explicitly included in heading scope
• Measure average surface weight to rule out lighter leathers in other categories