Buffalo Crust Upper Leather for Work Boots

Tanned buffalo hide in crust form, dry state, prepared as upper leather for durable work boots. Bovine (buffalo) origin, unsplit or split, without hair, not further prepared, fitting HTS 4104.49.40.10 precisely.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104Same rate: 40%

If in wet state rather than dry crust

Wet-state crust hides classify under 4104.42, while dry moves to 4104.49.

4115.10.00Lower: 35% vs 40%

If made from composition leather

Chapter defines composition leather separately in 4115, not genuine tanned hides of 4104.

6406.10.77Lower: 28.7% vs 40%

If processed into outer soles or heels

Further manufacture into footwear parts shifts to Chapter 64 parts headings.

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Import Tips & Compliance

Include lab tests confirming no reversible tanning, distinguishing from headings 4101-4103

Declare intended use as 'upper leather' with footwear manufacturer affidavits if challenged

Watch for misdeclaration as 'wet blue' which would revert to earlier tanning stages