Buffalo Wet-State Lining Leather from China
Water buffalo hide tanned to wet-blue stage for lining applications in boots and apparel, unit surface ≤2.6 m². Fits HTS 4104.19.10.40 as 'bovine (including buffalo)' per hierarchy, excluding further preparation or hair-on per chapter note (c). Reversible tanning keeps it in wet-state category.
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 within bovine category; ensure no splitting occurred to stay in unsplit whole leather; pitfall: inadvertent drying during shipping reclassifies to 4104.41 crust