Buffalo Grain Split Cowhide from Japan
Whole grain split leather from buffalo animals, further prepared after tanning, unit surface area under 2.6 m², plain non-fancy finish. Classified in 4107.12.20.00 for bovine (including buffalo) grain splits meeting size limits, excluding parchment-dressed or 4114 leather.
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
• Document buffalo origin separately from bovine cattle to leverage GSP or trade agreement preferences
• Test for reversible tanning processes; if present, reverts to 4101-4103 per chapter notes
• Avoid bulk packaging that could imply industrial parts rather than whole hides