Fat-Liquored Buffalo Grain Split Leather from Japan
Fat-liquored buffalo grain splits, crust-processed and dried, hairless for flexible shoe applications. Fits HTS 4107.92.40.00 as crust per chapter note (b), specifically buffalo grain splits excluding heading 4114 scrap.
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
• Document fat-liquoring process to qualify as 'crust'; retain tanning certificates from certified processors
• Ensure splits are grain-side up; customs may inspect for hair residue disqualifying chapter entry