Bovine Sole Leather Sheets
Full-grain bovine leather sheets specifically prepared for use in shoe soles, tanned and finished to provide high durability and water resistance. Classified under HTS 4107.92.60.50 as sole leather from grain splits of bovine animals, further prepared after tanning or crusting without hair. It meets the criteria for sole leather due to its thickness and strength suited for bottom wear.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If prepared primarily for shoe uppers rather than soles
Upper leather from grain splits falls under a separate subheading based on intended use and finishing properties.
If only crust (retanned, fat-liquored but not fully finished)
Crust leather lacks full further preparation after tanning, so it remains in heading 4104 rather than 4107.
If made from composition leather rather than full bovine hide
Composition leather, reassembled from leather waste, is classified separately in heading 4115 regardless of use.
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Import Tips & Compliance
• Verify tanning process documentation to confirm it's further prepared after crusting and not reversible, avoiding reclassification to 4101-4103
• Measure thickness and test for sole suitability; ensure certificates specify grain split origin from bovine hides
• Label fiber content and origin accurately; common pitfall is misdeclaring as upper leather, leading to audits
Related Products under HTS 4107.92.60.50
Buffalo Hide Sole Leather
Heavy-duty sole leather derived from buffalo hides, processed from grain splits to withstand abrasion in footwear bottoms. Falls under HTS 4107.92.60.50 as sole leather of bovine (including buffalo) animals, further prepared post-tanning without hair on. Its robust structure distinguishes it from upper or lining leathers.
Chrome-Tanned Sole Leather for Boots
Chrome-tanned grain split leather from buffalo hides, optimized for rugged boot soles with flex and grip. HTS 4107.92.60.50 designates it as sole leather, further prepared after tanning or crusting. Distinguishes from upper leather by density and purpose.
Vegetable-Tanned Equine Sole Bends
Vegetable-tanned bends (side cuts) of equine grain splits for premium shoe soles. Classified in 4107.92.60.50 as sole leather further prepared, per chapter definitions excluding crust or raw states. Ideal for resole work.
Equine Sole Leather Panels
Sole leather panels from equine hides, tanned and split to grain for superior flexibility and wear in boot soles. HTS 4107.92.60.50 covers this as other grain split sole leather from equine animals, prepared after crusting. Excludes hair-on or reversible tanning per chapter notes.
Oak-Tanned Bovine Sole Leather
Vegetable oak-tanned sole leather from bovine grain splits, finished for high-density shoe soling. Under HTS 4107.92.60.50 as further prepared sole leather, not crust. Chapter notes confirm it excludes reversible processes or hair-on hides.
Full Grain Bovine Soling Leather
Full grain splits from bovine hides, tanned for soling with natural surface intact for traction. HTS 4107.92.60.50 applies to this sole leather, not heading 4114. Further processing ensures it's not crust.