Buffalo Wet-Crust Upper Leather for Work Boots from Germany
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 — 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
• 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