Full Buffalo Side Crust Leather from Japan
Whole buffalo sides processed into dry crust leather, tanned irreversibly without hair, not further prepared. HTS 4104.49.30 covers this other buffalo crust category. Commonly used for shoe uppers and belts.
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
• Label shipments clearly as 'buffalo crust' vs 'cattle' to avoid reclassification during inspection
• Maintain records of tanning process irreversibility as per chapter note (a) for headings 4104-4106