4107.12.60.60/Bovine Sole Leather Hide/Japan

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

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)

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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