Buffalo Grain Split Upper Leather for Work Boots from Japan
Durable grain split upper leather from water buffalo hides, prepared after crusting for rugged work boot uppers. HTS 4107.92.60.10 applies to this bovine (buffalo) leather without hair, other than 4114, specifically for uppers. Known for its toughness and water resistance.
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
• Provide surface area measurements post-tanning to confirm not subject to heading 4114 exclusions
• Document fat-liquoring or retanning steps to qualify as 'further prepared' per chapter note (b)