Water Buffalo Dry Crust Upper Leather Sheets from Canada
Dry-state crust hides from water buffalo, tanned for use as upper leather in shoe production, hair-free and unsplit. Fits HTS 4104.49.30.10 specifically for buffalo upper leather not further prepared.
Duty Rate — Canada → United States
12.4%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document buffalo species origin and dry crust moisture content (<15%) to confirm classification
• Use NAICS codes for footwear manufacturing to support end-use declarations