Wet-State Buffalo Upper Leather for Boots from China
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 — China → United States
37.5%
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
• 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