Full Grain Bovine Soling Leather from Japan
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.
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)
Import Tips
• Retain full grain photos/docs for customs inspection
• Confirm no hair remnants per chapter exclusions