4107.92.60.50/Bovine Sole Leather Sheets/Japan

Bovine Sole Leather Sheets from Japan

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 — 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)

Calculate with your customs value Verify with the Tariff Assistant

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