Buffalo Crust Lining Leather for Jacket Linings from Japan

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 — Japan → United States

10%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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