Wet-Blue Buffalo Upper Leather for Footwear

Tanned buffalo hide in wet-blue state, full grain unsplit, specifically prepared as upper leather for shoe manufacturing. It falls under HTS 4104.11.30.10 as it's a bovine (buffalo) hide, tanned in wet state without hair, not further prepared beyond crusting. Used primarily for durable shoe uppers due to its strength and flexibility.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+35.0%37.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

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

4104.19.30.00Same rate: 37.4%

If equine (horse) hide instead of buffalo

Equine hides in wet state full grain fall under the 'other' bovine/equine category, separate from buffalo-specific subheading.

4107.11Lower: 12.4% vs 37.4%

If further prepared (finished) after wet-blue

Once crust is dried, retanned, or fat-liquored beyond wet state, it moves to finished leather in heading 4107.

4104.41Lower: 13.3% vs 37.4%

If sold as crust (dried) rather than wet state

Chapter notes define crust as retanned/dried post-wet-blue, shifting from wet-state headings 4104.1 to crust headings 4104.4.

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Import Tips & Compliance

Verify tanning process is reversible wet-blue (chrome-tanned) and not further finished to avoid reclassification

Provide certificates of origin and chemical analysis to confirm buffalo origin and wet state compliance