Buffalo Sole Leather Sheet from Germany
Full-grain unsplit sole leather from whole buffalo hides, further prepared after tanning for sole manufacturing. Classified in HTS 4107.11.60.60 due to its bovine (buffalo) origin, hair-free status, and designation as sole leather for footwear bottoms.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include lab tests confirming sole leather properties like abrasion resistance to differentiate from upper leather
• Declare exact surface area measurements to rule out heading 4114 applicability
• Avoid common pitfalls by ensuring no fat-liquoring beyond crust stage without proper crust documentation