Buffalo Crust Upper Leather for Cowboy Boots

Tanned buffalo hide in dry crust state, finished as upper leather for boot manufacturing, without hair and not further prepared beyond crusting. Classified under HTS 4104.49.30.10 as buffalo upper leather in dry state (crust), suitable for footwear uppers requiring durability.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+35.0%37.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104.41Lower: 13.3% vs 37.4%

If from full-weight bovine (cowhide) rather than buffalo

Buffalo classified separately from other bovine; cowhide crust upper leather goes to 4104.41.

4107.11Lower: 12.4% vs 37.4%

If further prepared beyond crust, e.g., retanned and dyed

Crust leather not further prepared stays in 4104; any additional processing moves to Chapter 41 finished leathers.

4101.50.40Lower: 22.5% vs 37.4%

If tanning process is reversible (wet-blue)

Chapter notes exclude reversible tanned hides from 4104-4106, directing to raw hides in 4101.

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Import Tips & Compliance

Verify tanning process is non-reversible and hide is in dry crust state per chapter notes to avoid reclassification to 4101-4103

Provide CITES documentation if buffalo origin raises wildlife concerns; label species and tanning method clearly