Wet-State Buffalo Upper Leather for Boots from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 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