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The profile for Kingpin lists him as "At least 9-A" based on his own feat of destroying a rock, however Fisk has feats that could place him at 8-C:
1) He was blatantly capable of matching and overpowering Captain America in Captain America vol.1 #147 with Cap very clearly being defeated until he got rescued by Falcon;
2) In Captain America vol.1 #347 Fisk fights and pretty easily defeats Red Skull in unharmed combat, not only does he defeat him but he also pretty casually threatens to crush his skull and kill him, this is notably impressive as Skull already possessed Captain America's body at this time;
So, based on the evidence presented Kingpin should deserve to be"At least 9-A likely 8-C" with Daredevil scaling to him since he can battle the Kingpin and has in fact beaten him more than once (on top of having traded blows with Captain America).
1) He was blatantly capable of matching and overpowering Captain America in Captain America vol.1 #147 with Cap very clearly being defeated until he got rescued by Falcon;
2) In Captain America vol.1 #347 Fisk fights and pretty easily defeats Red Skull in unharmed combat, not only does he defeat him but he also pretty casually threatens to crush his skull and kill him, this is notably impressive as Skull already possessed Captain America's body at this time;
So, based on the evidence presented Kingpin should deserve to be"At least 9-A likely 8-C" with Daredevil scaling to him since he can battle the Kingpin and has in fact beaten him more than once (on top of having traded blows with Captain America).