Buffalo Crust Upper Leather for Cowboy Boots from China
This is full-grain, unsplit buffalo crust leather in dry state, tanned but not further prepared, specifically used for the upper parts of cowboy boots. It falls under HTS 4104.41.30.10 as buffalo upper leather, which is crust hide without hair, not further finished beyond tanning. The dry crust form distinguishes it from wet-blue or finished leathers.
Duty Rate — China → United States
37.4%
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
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Verify tanning process documentation to confirm it's crust (retanned, colored, or fat-liquored then dried) and not reversible pre-tanning
• Obtain certificate of origin specifying buffalo species, as this subheading is exclusive to buffalo within bovine/equine
• Ensure no further preparation like glazing or embossing, which would shift to heading 4107; inspect for hair removal