Oak-Tanned Bovine Sole Leather from Japan
Traditionally oak bark-tanned full-grain unsplit bovine leather for premium shoe soles, offering natural water resistance. HTS 4107.91.60.50 covers this further prepared sole leather from bovine sources.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Document vegetable tanning process; affects potential 4104/4106 alternatives
• Ensure 'full grains unsplit' via cross-section analysis