Wet-State Buffalo Upper Leather for Boots from Canada
Buffalo hide tanned to wet-blue stage, classified as upper leather for boot manufacturing, whole pieces ≤28 sq ft. Meets HTS 4104.19.10.20 as tanned/crust bovine (including buffalo) leather without hair, in wet state, not further prepared. Used primarily for durable boot uppers due to its strength.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Document buffalo origin and wet-blue processing to distinguish from equine or further prepared leathers
• Conduct surface area measurements pre-shipment; splitting could alter classification to 'not whole' categories