Bovine Sole Leather Hide from China
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 — China → United States
40.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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