Buffalo Hide Dry Crust Upper Leather Rolls from Japan
Rolled sheets of dry crust buffalo upper leather, tanned and hairless, for cutting into shoe uppers or belts. HTS 4104.49.30.10 designates this as other buffalo upper leather in crust form.
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
• Ship in bulk rolls with weight certificates; avoid retail packaging to stay bulk tariff
• Test for reversible tanning; chapter notes strictly enforce this