Indian Buffalo Crust Upper for Handbag Exteriors from Japan
Full-grain dry crust upper leather from Indian water buffalo hides, used for premium handbag exteriors. Falls precisely under HTS 4104.41.30.10 as tanned, unsplit buffalo crust without hair or further prep. The natural texture provides luxury appeal post-minimal crusting.
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
• Use ISF filings early for leather imports; declare value based on crust stage, not finished potential
• Provide tannery process logs to prove no reversible tanning per chapter note (a)