Cowhide Full Grain Sole Crust Leather from Japan
Dry crust full grain unsplit cowhide leather tanned for sole use in leather shoes and boots. Falls under HTS 4104.41.40 as sole leather from bovine animals, without hair, not further prepared. Provides abrasion resistance essential for footwear bottoms.
Duty Rate — Japan → United States
55%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Document sole-specific treatments like vegetable tanning for density; general crust may reclassify
• Ensure no splitting occurred post-tanning to maintain full grain unsplit status