Buffalo Grain Split Crust Upper Leather for Shoe Linings from Japan
Although full-grain preferred, this grain split from buffalo crust in dry state serves as upper leather for shoe linings. HTS 4104.41.30.10 applies to unsplit or grain splits of buffalo crust without further preparation. It's tanned, hair-free, and dried post-fat-liquoring.
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 'grain split' vs full-grain in invoices to avoid disputes over 'unsplit' terminology
• Ensure CITES compliance if from wild buffalo species; provide export permits