Buffalo Grain Split Sole Leather from Canada

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.

Duty Rate — Canada → United States

13.3%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Provide lab tests confirming oil content and thickness suitable for soles to distinguish from upper leather during customs inspection

Ensure supplier declarations specify 'non-reversible tanning' to comply with chapter note (a) for headings 4104-4106 exclusions

Avoid common pitfalls by separating sole leather from mixed shipments of upper leather to prevent reclassification of the entire lot