Buffalo Crust Upper Leather for Cowboy Boots from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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