Bovine Sole Leather Sides
Full sides of thick, vegetable-tanned bovine leather specifically prepared for use as shoe soles, with a firm texture and high durability after tanning and crusting processes. Classified under HTS 4107.99.60.50 as sole leather from bovine animals, without hair, further prepared beyond basic tanning. It meets the criteria for sole leather due to its density and suitability for bottom shoe components.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If prepared primarily for shoe uppers
Leather with softer finish and flexibility for uppers falls under upper leather subheading, not sole leather.
If made from leather waste or shavings
Composition leather from assembled leather powder or waste is classified in heading 4115, per chapter definition.
If only crust or reversible tanning
Hides with reversible pre-tanning processes remain in 4101-4103 per chapter note (a), not further prepared leather.
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Import Tips & Compliance
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning, qualifying for chapter 41 headings 4104-4106 exclusion
• Include certificates of origin and fiber content analysis to distinguish from hair-on hides excluded under chapter notes
• Measure thickness and test for sole suitability to prevent reclassification as upper leather under 4107.99.60.10
Related Products under HTS 4107.99.60.50
Buffalo Hide Sole Leather
Heavy-duty sole leather derived from water buffalo hides, chrome-tanned and fat-liquored for water resistance and wear, ideal for rugged footwear soles. Falls under HTS 4107.99.60.50 as further prepared bovine (buffalo) leather designated for soles, post-crusting. Excludes hair-on buffalo hides per chapter notes.
Equine Sole Leather Sheets
Durable leather sheets from horse hides, parchment-dressed and finished for high-abrasion sole applications in boots and work shoes. HTS 4107.99.60.50 covers equine leather further prepared after tanning/crusting, specified as sole leather without hair. Parchment-dressing aligns with heading description.
Vegetable-Tanned Bovine Sole Bends
Bends (shoulder cuts) of bovine leather vegetable-tanned to high firmness for orthopedic shoe soles and cobbler repairs. Classified in 4107.99.60.50 for other further prepared sole leather from bovine animals, post-crusting. Vegetable tanning provides eco-friendly durability.
Chrome-Tanned Buffalo Sole Leather
Chrome-tanned buffalo leather optimized for flexible yet tough soles in casual shoes, with split layers for weight reduction. HTS 4107.99.60.50 applies to other split sole leather from buffalo (bovine), further prepared including crust retanning per note (b).
Horsehide Sole Leather for Boots
Thick horsehide leather, fat-liquored and dried for stiff boot soles, providing superior grip and longevity. Under 4107.99.60.50 as equine sole leather, further prepared after crusting, without hair per chapter exclusions.