Bovine Sole Leather Hide

Full bovine leather hide prepared after tanning or crusting, specifically treated for use in shoe soles, without hair on. It falls under HTS 4107.19.60.50 as whole hide sole leather of bovine animals, not covered by heading 4114. This leather is thick, durable, and designed for high-wear applications like footwear bottoms.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.12.60Lower: 38.3% vs 40%

If from sheep or lamb

Sole leather from sheep or lamb falls under a different subheading within the same chapter for non-bovine/equine hides.

4114.10.00Lower: 38.2% vs 40%

If in slabs, half-moons, or sides

Heading 4114 specifically covers leather in those cut forms, excluding whole hides as per tariff structure.

6406.10.77Lower: 28.7% vs 40%

If already assembled into outer soles

Finished outer soles of leather are classified as parts of footwear in Chapter 64, not raw prepared leather.

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Import Tips & Compliance

Verify the leather is from bovine or equine animals and confirm no hair on via inspection certificates to avoid reclassification

Provide tanning process documentation proving it's further prepared after tanning or crusting, not reversible (per chapter notes)

Check thickness and ensure it's not upper leather or heading 4114 to prevent common misclassification pitfalls

Related Products under HTS 4107.19.60.50

Buffalo Sole Leather Skin

Whole buffalo skin leather, tanned and prepared post-crusting for sole applications, hairless and unsplit. Classified under HTS 4107.19.60.50 as bovine (including buffalo) whole sole leather further prepared after tanning. Ideal for heavy-duty boot soles due to its toughness.

Equine Sole Leather Hide

Prepared equine (horse) leather from whole hides, treated for sole leather durability without hair, post-tanning. HTS 4107.19.60.50 applies to this non-heading 4114 whole skin sole leather of equine animals. Used in equestrian and work boot soles.

Vegetable-Tanned Bovine Sole Leather

Whole bovine hides vegetable-tanned and further prepared as sole leather, hairless for footwear bottoms. Falls under HTS 4107.19.60.50 as other whole sole leather prepared after tanning or crusting. Eco-friendly option prized for natural durability.

Oak Bark Tanned Buffalo Sole Leather

Buffalo whole skins oak bark tanned into thick sole leather, fully prepared post-crust, no hair. HTS 4107.19.60.50 covers this as bovine-inclusive sole leather from whole hides. Traditional choice for high-end cobblers.

Chrome-Tanned Equine Sole Leather

Whole equine hides chrome-tanned and prepared for sole use, hair removed, durable finish. Classified in HTS 4107.19.60.50 for other whole sole leather further prepared after crusting. Common in modern waterproof boot soles.

Retanned Bovine Sole Leather Crust

Whole bovine hides retanned, colored, and fat-liquored into sole leather crust before drying, hairless. Per chapter notes, this qualifies under HTS 4107.19.60.50 as further prepared sole leather. Versatile for custom sole bending.