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Bovine Sole Leather Sides from China

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.

Duty Rate — China → United States

42.5%

Rate breakdown

9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

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

Bovine Sole Leather Sides from China — Import Duty Rate | HTS 4107.99.60.50