Crust Buffalo Grain Splits in Bulk from Japan
Bulk crust buffalo grain splits, retanned and stuffed prior to drying per chapter notes, for industrial cutting. Classifies under HTS 4107.92.40.00 as prepared buffalo grain splits, excluding waste.
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
• Ship in bulk rolls; declare weight and dimensions accurately for valuation
• Audit for pre-tanning reversibility; non-reversible only qualifies for 4107