Water Buffalo Wet Grain Split from Japan
Grain portion split from water buffalo wet-blue hides, chrome-tanned and kept wet without further preparation. Classifies in HTS 4104.19.50.40 as buffalo (bovine) wet-state split grains. Preferred for heavy-duty boots and outdoor gear.
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
• Buffalo origin papers essential; often confused with bovine cattle leading to audit issues
• Split thickness specs (<1mm grain) must match to avoid full-substance classification
• Declare moisture content >30% to confirm wet state compliance