Full Grain Bovine Sole Leather Bend from Germany
Bend cuts from full-grain unsplit bovine leather, tanned and finished for shoe sole production, known for uniform thickness. Classified under HTS 4107.91.60.50 as sole leather, distinguishing from flexible upper leather.
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
• Invoice cuts (bend, side) separately; bends often denser for soles
• Test for hair follicles absence per chapter exclusions