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Split Buffalo Crust Leather from Japan

Side-split buffalo hides tanned to dry crust stage, without hair, not further prepared. Classified in HTS 4104.49.30.60 for other buffalo. Used for garment linings.

Duty Rate — Japan → United States

52.5%

Rate breakdown

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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Declare split thickness (e.g

1.0-1.2mm) as it affects value and duty calculations

Avoid bundling with finished leather to prevent set classification issues

Comply with Lacey Act for species declaration on splits