Chrome-Tanned Bovine Sole Leather Sheets from Japan
Sheets of chrome-tanned bovine grain split leather, finished to 4-5 oz thickness for shoe sole bending and stitching properties. Under HTS 4107.12.60.60 for its preparation as sole leather from whole hides' grain splits, post-tanning and crusting. Differentiated by use and non-reversible processing.
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)
Import Tips
• Use ISO-certified thickness measurements in declarations to support sole vs. upper leather distinction
• Prepare for chemical content declarations under REACH if EU-bound, focusing on chrome VI limits