Full-Grain Buffalo Crust Leather for Work Boot Uppers from Japan
Dry-state full-grain unsplit buffalo upper leather, tanned to crust stage for durable work boot uppers. Classified under 4104.41.30.10 due to its buffalo origin, lack of hair, and minimal preparation limited to crust processes. It's not split and remains in natural dry form.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Label shipments clearly as 'buffalo crust upper leather' with thickness and grain details to match subheading specs
• Test for moisture content to confirm dry state; wet hides risk reclassification to 4104.49
• Avoid common pitfall of mixing with finished leathers; provide lab analysis showing no surface coating