Buffalo Grain Split Upper Leather for Work Boots from Germany
Durable upper leather from buffalo grain splits of whole hides, surface area not over 28 sq ft, chrome-tanned for rugged work boots. HTS 4107.12.10 applies to bovine (including buffalo) leather prepared after tanning, without hair, for upper applications. Excludes raw hair-on hides per chapter note (c).
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Certify buffalo as bovine subclass with surface measurements to comply with precise HTS size limits
• Ensure no fat-liquoring beyond crust stage if claiming reversible process exclusion under note (a)
• Use commercial invoices specifying 'grain splits' to differentiate from other split leathers