Buffalo Wet-Crust Upper Leather for Work Boots from Japan
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 — Japan → United States
55%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
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