Buffalo Sole Leather Side from Japan
Full-grain unsplit side of water buffalo leather, further prepared post-tanning for sole applications, offering superior abrasion resistance. Falls under HTS 4107.91.60.50 as sole leather from buffalo (bovine family), without hair on. Ideal for heavy-duty footwear like work boots.
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 origin certificates distinguishing buffalo from other bovines to comply with hierarchy
• Test for split thickness; unsplit full-grains only qualify here—splits go to other subheadings
• Avoid common pitfall of mislabeling as equine leather, which shares bovine chapter but needs species proof