Buffalo Grain Split Sole Leather from China
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 — China → United States
Rate breakdown
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