Bovine Sole Leather Sheets from Germany
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 — Germany → United States
Rate breakdown
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