Buffalo Crust Upper Leather for Cowboy Boots from Japan
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 — 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
• 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