Bovine Full Grain Crust Sole Leather from China
High-quality full-grain bovine crust leather in dry state for shoe soles, tanned without hair removal beyond crust. Specifically for sole leather under 4104.49.40 as other crust types. Provides excellent abrasion resistance for outsoles.
Duty Rate — China → United States
42.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Specify sole thickness (>1.5mm typically) in commercial invoice to support classification
• Avoid bulk packaging that suggests industrial parts, which could invoke different quota treatments
• Include lab analysis for tanning type, distinguishing from reversible processes in chapter notes