Cowhide Vegetable-Tanned Sole Leather from Japan
Whole cowhide vegetable-tanned and crust-finished as sole leather for artisanal shoes, parchment-dressed for flexibility. Falls under HTS 4107.19.60 as further prepared bovine leather from whole hides, suitable for soles. Eco-friendly tanning appeals to sustainable footwear makers.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Specify vegetable tanning method in invoices to differentiate from chrome-tanned under same heading
• Ensure no splitting occurred; whole hides only for 4107.19, splits go to 4107.9 subheadings
• Comply with REACH/CITES if exotic bovine strains, though standard cowhide typically exempt