Bovine Sole Leather Sheets from China

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.

Duty Rate — China → United States

38.3%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)

Import Tips

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

Bovine Sole Leather Sheets from China — Import Duty Rate | HTS 4107.92.60.50