Heavy Duty Bovine Sole Leather for Work Boots from Japan
Thick whole bovine sole leather prepared after tanning for industrial work boot soles, unsplit, hairless. HTS 4107.19.60.50 designates it as sole leather from whole hides, other than 4114. Built for abrasion resistance.
Duty Rate — Japan → United States
55%
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
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
• Specify end-use in docs as sole material to support classification
• Ensure no equine/bovine mix without clear sourcing