Water Buffalo Wet-Blue Upper for Belts from Japan
Wet-blue water buffalo leather for belt uppers, tanned and wet without hair or finish. HTS 4104.19.40 covers this as bovine upper leather in wet state.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Specify 'water buffalo' in docs as subset of bovine
• Monitor pH levels to confirm tanning process