Wet-Blue Buffalo Upper Leather for Footwear from Canada
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.
Duty Rate — Canada → United States
12.4%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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