Buffalo Crust Upper Leather for Cowboy Boots from China
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.
Duty Rate — China → United States
37.4%
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
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)
Import Tips
• 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