Buffalo Grain Split Upper Leather for Cowboy Boots
Premium grain split leather from water buffalo hides, further prepared for the vamps and shafts of cowboy boots. It is classified as a grain split of buffalo under tariff item 4107.92.00, regardless of its use as upper leather.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the leather is a whole hide
Whole hides are classified separately from splits.
If the leather is patent or laminated
Patent or laminated leather is excluded from heading 4107.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Do not classify based on end-use (upper leather); the tariff item is based on the leather's form and animal origin
• Ensure the leather is a grain split of buffalo
• Provide a sample or technical data sheet to the CBSA if needed
Related Products under Tariff item 4107.92.00
Buffalo Grain Split Leather Hide
A full buffalo grain split leather hide, further prepared after tanning or crusting, without hair on, sourced from water buffalo hides. It is classified as a grain split of bovine animals, specifically buffalo, under tariff item 4107.92.00.
Buffalo Grain Split Upper Leather for Motorcycle Jackets
Heavy-duty grain split buffalo leather for protective motorcycle jacket panels, drum-dyed and waxed. It is classified as a grain split of buffalo under tariff item 4107.92.00, regardless of its end-use in garments.
Buffalo Grain Split Upper Leather for Work Boots
Durable grain split upper leather from water buffalo hides, prepared after crusting for rugged work boot uppers. It is classified as a grain split of buffalo under tariff item 4107.92.00, not as 'upper leather' since the tariff item covers all grain splits of bovine animals.
Buffalo Sole Grain Splits for Hiking Boot Outsoles
Robust water buffalo grain split leather for outsoles of hiking boots, fat-liquored post-crusting for water resistance. It is classified as a grain split of buffalo under tariff item 4107.92.00, not as 'sole leather' since the tariff item covers all grain splits of bovine animals.
Crust Buffalo Grain Splits in Bulk
Bulk crust buffalo grain splits, retanned and stuffed prior to drying per chapter notes, for industrial cutting. These are crust leathers, as defined in Chapter Note 2(B), and are classified as grain splits of buffalo under tariff item 4107.92.00.
Embossed Buffalo Grain Split Leather
Embossed grain split leather from buffalo, further prepared post-crusting for fashion garments, hair-free. The embossing process does not remove it from the grain split category, and it is classified under tariff item 4107.92.00 as a buffalo grain split.