Bovine Sole Leather Hide from China
Full-grain, unsplit bovine leather prepared after tanning specifically for use in shoe soles, derived from whole hides without hair. It falls under HTS 4107.11.60.60 as sole leather of bovine animals, distinguished by its durability and thickness suitable for high-wear sole applications.
Duty Rate — China → United States
40.8%
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
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106
• Provide certificates of origin and leather thickness specs to avoid misclassification as upper leather
• Ensure no hair on hides; inspect for compliance with chapter exclusions for hairy skins