Buffalo Crust Upper Leather for Work Boot Uppers from Japan
Heavy-duty tanned buffalo crust leather in dry form, designated for industrial work boot uppers, without hair or further treatment. HTS 4104.49.30.10 covers this buffalo-specific upper leather crust.
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
• Include tannery certificates confirming crust stage and no fat-liquoring beyond allowed per notes
• Declare thickness and intended use for uppers to prevent footwear part misclassification