Oak-Tanned Bovine Sole Leather from Canada
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.
Duty Rate — Canada → United States
13.3%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document tanning method (e.g
• oak bark) to prove further preparation beyond crust
• Ensure no pre-tanning waste; chapter excludes parings