Oak-Tanned Bovine Sole Leather from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Document tanning method (e.g
• oak bark) to prove further preparation beyond crust
• Ensure no pre-tanning waste; chapter excludes parings