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.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.11Lower: 12.4% vs 40%

If full-substance unsplit

Whole hides unitanned or crust only use 4107.11; further processing like bending shifts to 4107.99.

4114.20Lower: 11.6% vs 40%

If from sheep/lamb splits

Heading 4114 specifically excludes sheep/lamb splits from 4107, directing to 4114.20.

Not sure which classification is right?

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Import Tips & Compliance

Use eco-certifications for vegetable tanning to aid customs verification of preparation level

Avoid bulk packaging that mimics raw crust; retail-ready sheets better fit 'further prepared'

Test for composition leather traits to steer clear of 4115 misclassification

Related Products under HTS 4107.99.60.50

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.

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.

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.