Bovine Sole Leather Hide
Full-grain bovine leather prepared from whole hides and grain splits, specifically treated for durability and water resistance to serve as soles for footwear. It falls under HTS 4107.12.60.60 as sole leather of bovine animals, further prepared after tanning or crusting, without hair on. This classification distinguishes it from upper leather due to its thickness and intended use in high-wear sole applications.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If from full grain whole hides, not splits
Whole hides without splits classify under 4107.11, while grain splits shift to 4107.12 due to the splitting process.
If from hides under 1m² or sheep/goat
Chapter 41 exclusions and heading 4114 apply to smaller or non-bovine/equine hides, differentiating from full bovine sole leather.
If manufactured into finished shoe soles
Once processed into complete sole units for footwear, it moves from Chapter 41 leather to Chapter 64 footwear parts.
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Import Tips & Compliance
• Verify the leather's thickness (typically over 1.2mm) and tanning process documentation to confirm sole leather classification and avoid misclassification as upper leather
• Obtain certificates of origin and CITES compliance if sourced from endangered bovine species, plus ensure no reversible tanning per chapter notes
• Label shipments clearly as 'sole leather' and include tannery processing records to prevent customs delays from bulk hides scrutiny
Related Products under HTS 4107.12.60.60
Buffalo Grain Split Sole Leather
Heavy-duty sole leather derived from water buffalo grain splits, chrome-tanned and fat-liquored for flexibility and abrasion resistance in boot soles. Classified under HTS 4107.12.60.60 as it meets the criteria for further prepared bovine (buffalo) leather from grain splits, designated for sole use. Excludes hair-on or reversible tanning per chapter provisions.
Equine Sole Leather for Work Boots
Vegetable-tanned equine leather from grain splits, designed for heavy-duty work boot soles with high tensile strength and natural water resistance. It qualifies for HTS 4107.12.60.60 as further prepared leather of equine animals from grain splits, specifically for sole applications, excluding parchment-dressed or hair-on variants.
Vegetable Tanned Buffalo Sole Leather
Eco-friendly vegetable-tanned sole leather from buffalo grain splits, prized for orthopedic shoe soles due to natural firmness. Fits HTS 4107.12.60.60 as further prepared buffalo (bovine) leather without hair, from grain splits for sole use. Complies with crust definitions including fat-liquoring.
Heavy Duty Equine Grain Split Sole
Thick equine grain split leather, retanned and stuffed for resilience in safety footwear soles. Classified in HTS 4107.12.60.60 for equine sole leather from grain splits, post-crust preparation. Excludes waste or composition per chapter notes.
Industrial Buffalo Sole Leather Rolls
Rolls of buffalo grain split sole leather for machinery belting and heavy industrial footwear, chrome-free tanned. Under HTS 4107.12.60.60 as prepared sole leather from whole buffalo hides' splits. Non-composition, full hides basis.
Safety Shoe Bovine Sole Leather
Oil-resistant bovine grain split leather for safety shoe soles, meeting ANSI standards for puncture resistance. HTS 4107.12.60.60 covers this further prepared sole leather from bovine whole hides. Excludes reversible processes.