Buffalo Wet-Blue Flesh Split from Japan
Flesh layer split from buffalo hide, chrome-tanned wet-blue, still wet. HTS 4104.19.50 for other wet-state buffalo splits. Common for industrial linings.
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
• Label as 'flesh split' explicitly; grain splits classify differently
• Check for fat-liquoring; if done before drying, it becomes crust