Buffalo Wet-Crust Upper Leather for Work Boots from Canada
Heavy-duty wet-state buffalo upper leather for safety work boots, tanned but retaining moisture per crust definition. HTS 4104.19.40.10 applies to this other wet upper from buffalo (bovine). Chapter notes affirm crust includes colored/fat-liquored if dried later.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include fat-liquor analysis if stuffed, per crust definition in notes
• Customs valuation based on wet weight; adjust for expected shrinkage
• Declare as 'not further prepared' explicitly in entry docs