Buffalo Crust Upper Leather for Dress Shoes from Japan
Full grain unsplit buffalo hide crust leather, dry tanned without hair, prepared as upper leather for formal dress shoes. HTS 4104.41.40.10 covers this bovine (buffalo) leather in crust form, not further prepared. Known for its smooth texture and polishability.
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
• Include tannery certificates specifying 'full grain unsplit crust'; ensure no fat-liquoring beyond crust definition; declare accurately to avoid sole leather subheading