Buffalo Wet-Blue Grain Split Upper Leather

Wet-blue tanned buffalo hide, grain split form under 28 sq ft, prepared as upper leather for boots and shoes. Meets HTS 4104.11.10.20 criteria: bovine (buffalo included), wet state, full grains/grain splits, whole, not further prepared. Provides durability for high-wear footwear applications.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

4104Same rate: 35%

If in dry state (crust) rather than wet

Chapter notes define crust as dried after retanning; wet-blue stays in 4104.11, dry moves to 4104.12.

4101Lower: 13.3% vs 35%

If raw, pre-tanned without reversible tanning

Untanned or non-reversible process hides classify as raw in 4101, per chapter exclusions.

4203.21Lower: 14.9% vs 35%

If manufactured into finished footwear uppers

Assembled into shoe uppers shifts from leather material to apparel articles in Chapter 42.

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Import Tips & Compliance

Include lab analysis confirming chrome tanning levels and wet state to satisfy customs chemical composition checks

Document unit surface area with diagrams; splits can complicate measurements