Bovine Sole Leather Hide from Japan
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 — 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
• 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