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Buffalo Upper Leather for Dress Shoes from Japan

Water buffalo hide leather, tanned and further prepared from whole skins as premium upper leather for men's dress shoes. It's smooth-finished, hair-free, and unsplit for elegance. HTS 4107.19.60.10 applies as bovine (buffalo)-derived upper leather.

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

Provide hide origin docs specifying buffalo (bovine subclass) to align with chapter note inclusions

Test for 'full-grain' status; if buffed excessively, may shift to other subheadings