Buffalo Hide Dry Crust Upper Leather from Japan
Dry crust buffalo hide tanned without hair, prepared for use as upper leather in boots and shoes. Classified under HTS 4104.49.40.60 as 'other' crust hides of bovine (including buffalo) animals for upper or sole leather. This robust material suits durable footwear production.
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 'crust upper leather' with thickness specs to match upper leather criteria
• Test for reversible tanning; if present, reclassify to raw hides (4101-4103)