Oak-Tanned Bovine Sole Leather from Japan
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 — Japan → United States
53.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Document tanning method (e.g
• oak bark) to prove further preparation beyond crust
• Ensure no pre-tanning waste; chapter excludes parings