Buffalo Crust Lining Leather for Jacket Linings from China
Dry crust lining leather from buffalo hides, whole with surface area not over 28 sq ft, tanned without hair for apparel lining. Meets HTS 4104.49.10.40 as bovine (buffalo included) lining leather in crust form, not further prepared. Chapter notes confirm buffalo as bovine for this classification.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide hide origin certificates distinguishing buffalo as bovine; mislabeling as 'other' leads to 4114 reclassification
• Document reversible tanning process per chapter note (b) to stay in 4104, avoiding 4101-4103 wet raw hides
• Measure and certify unit surface area pre-import; customs often rejects without proof