Buffalo Hide Full Grain Leather Sheets from Japan
Unsplit full grain leather from buffalo hides (bovine), further prepared after tanning, hair-free, in sheet form for various applications. It qualifies for HTS 4107.91.70 as other non-fancy, full grain, unsplit leather of bovine animals. Excludes fancy finishes and 4114-specific leathers.
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
• Include chemical analysis reports showing post-crusting treatments like fat-liquoring to justify 4107 over 4101-4106
• Declare exact animal species (buffalo as bovine) on commercial invoice to align with hierarchy and avoid Chapter 43 misclassification
• Store and ship to prevent surface damage that could reclassify as lower-grade or split leather upon inspection