Cowhide Sole Leather for Work Boots from Japan
Durable full-grain unsplit cowhide sole leather from whole bovine hides, prepared post-tanning for heavy-duty work boot soles. It qualifies under HTS 4107.11.60.60 as other sole leather, excluding parchment-dressed or heading 4114 types.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide end-use declarations specifying sole application to support classification
• Ensure splits are not present; full-grain status requires whole hide verification