Bovine Sole Leather Hide from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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