Buffalo Crust Upper Leather for Cowboy Boots from Japan
Tanned water buffalo crust in dry state for upper leather in western cowboy boots, hair-free and crust-processed only. Falls under HTS 4104.49.40 as other bovine (buffalo) crust for uppers. Known for its strength and natural grain suitable for rugged footwear.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Obtain CITES permits if applicable for certain buffalo species, though most tanned hides are exempt
• Declare as 'upper leather' explicitly in entry docs, as end-use affects potential reclassification
• Test for fat-liquoring to confirm crust status, avoiding shifts to wet-finished categories