Bovine Sole Leather Hide from Japan
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.
Duty Rate — Japan → United States
Rate breakdown
Import Tips
• 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