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Water Buffalo Sole Leather Sheet from China

Large sheets of full-grain unsplit water buffalo sole leather, prepared post-crusting for high-impact shoe soles. HTS 4107.91.60.50 applies to this buffalo-derived product as unsplit full-grain sole leather.

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

Use ISO-tested thickness (>4mm typical for soles) to differentiate from uppers

Avoid bulk import without end-use declaration; specify 'sole leather' to prevent 4107.91.60.00

Comply with REACH for chemical treatments in tanning process