Buffalo Grain Split Upper Leather for Cowboy Boots from Mexico
Premium grain split leather from water buffalo hides, further prepared for the vamps and shafts of cowboy boots. HTS 4107.92.60 applies to bovine (including buffalo) grain splits as upper leather, emphasizing its smooth grain surface and suppleness.
Duty Rate — Mexico → United States
13.3%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Specify buffalo (bovine) origin in invoices; common error is classifying as exotic under Chapter 43
• Ensure split documentation shows grain layer retention for 4107.92; flesh splits may go elsewhere
• Comply with CITES if wild buffalo, though most are farmed; attach tanning process logs