Bovine Full Grain Sole Leather for Work Boots from Japan
Full grain unsplit sole leather from bovine hides, tanned and prepared for heavy-duty work boot soles requiring high abrasion resistance. Classified under HTS 4107.11.60 as whole hides full grains unsplit, specifically denoted as sole leather. It undergoes fat-liquoring for stiffness and water resistance.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Provide lab tests confirming sole leather properties like minimum thickness (over 2.6mm) and bend resistance to distinguish from upper leather
• Ensure CITES compliance if from endangered bovine species, though rare, and label origin clearly for traceability