Buffalo Grain Split Upper Leather for Work Boots from Japan
Upper leather from buffalo grain splits, surface area under 28 sq ft, processed post-tanning for rugged work boots, offering water resistance and strength. Classified in HTS 4107.12.10.20 as bovine (including buffalo) whole hides, grain splits, upper leather without hair.
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
• Include lab tests confirming buffalo (bovine) origin and grain split processing to distinguish from equine or other leathers
• Ensure no reversible tanning per chapter note (b), with full processing records for 'further prepared' verification
• Avoid bulk packaging pitfalls; declare per hide surface area accurately to match 'not exceeding 28 sq ft' criterion