Wet-Blue Buffalo Upper Leather for Footwear from China
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 — China → United States
39.9%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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