Water Buffalo Upper Leather Crust from Japan
Water buffalo hide tanned dry crust full grain unsplit for premium shoe uppers. Classified HTS 4104.41.40 as bovine upper leather without further preparation. Valued for bold grain and strength.
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
• Differentiate water buffalo from standard cow in origin certs for accurate bovine subheading
• Crust process logs essential to prove no reversible tanning