4107.99.60.50/Bovine Sole Leather Sides/Japan

Bovine Sole Leather Sides from Japan

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 — Japan → United States

52.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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)

Calculate with your customs value Verify with the Tariff Assistant

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