Wet-State Buffalo Hide Upper Leather for Dress Shoes from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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