Bovine Sole Leather Hide from Canada
Full-grain, unsplit bovine leather prepared after tanning, specifically finished for use in shoe soles due to its high density and durability. Classified under HTS 4107.91.60.50 as sole leather from bovine animals, without hair, distinct from upper leather. It undergoes processes ensuring strength for high-wear applications.
Duty Rate — Canada → United States
13.3%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify tanning process documentation to confirm it's beyond crusting and qualifies as 'further prepared' per chapter notes
• Provide lab tests proving suitability for sole use (density >0.8g/cm³) to avoid reclassification as upper leather
• Label clearly as 'sole leather' and include CITES certification if from endangered bovine sources