Bovine Sole Leather Hide from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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