Wet-State Buffalo Hide Upper Leather for Dress Shoes from Canada
Wet-blue tanned buffalo skin designated as upper leather for formal dress shoes, in moist crust form without hair or further processing. Falls under HTS 4104.19.40.10 for other wet-state bovine (buffalo included) upper leather per hierarchy. Excludes chapter exclusions for hair-on or waste materials.
Duty Rate — Canada → United States
15%
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
Import Tips
• Confirm buffalo as 'bovine (including buffalo)' per chapter notes; equine alternatives differ
• Test moisture content to ensure wet-state classification; evaporation during transit risks reclass
• Document end-use as shoe uppers to distinguish from sole leather subheading