Retanned Bovine Sole Leather Crust from Japan
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.
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
• Document crust processes (retanning, stuffing) explicitly per note (b)
• Dry state confirmation prevents reversion to 4101-4103