Buffalo Split Leather Sides

Split leather sides from buffalo hides, prepared after tanning or crusting, hairless, ideal for shoe linings and mid-soles. Falls under HTS 4107.99.40.00 as other buffalo leather, including sides, excluding 4114 patent leather. Complies with chapter exclusions for raw or wool-on hides.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.5%+35.0%37.5%
🇲🇽Mexico2.5%+10.0%12.5%
🇨🇦Canada2.5%+10.0%12.5%
🇩🇪Germany2.5%+10.0%12.5%
🇯🇵Japan2.5%+10.0%12.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.19.50Higher: 37.8% vs 37.5%

If splits rather than full hides or sides

Splits have separate subheading from other bovine/equine; buffalo specified only in 4107.99.40.

4101.50Lower: 13.3% vs 37.5%

If raw buffalo hides with reversible pre-tanning only

Chapter note (a) sends reversible process hides to 4101-4103, not further prepared.

4202.21Lower: 19% vs 37.5%

If manufactured into finished handbags

Fully made-up articles like bags move from chapter 41 leather to chapter 42 travel goods.

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Import Tips & Compliance

Measure split thickness to confirm under 1mm if borderline with 4107.19; declare exact preparation processes like dyeing; watch for contamination with equine leather mixes

Related Products under HTS 4107.99.40.00

Water Buffalo Full Grain Leather Hide

A full-grain leather hide sourced from water buffalo, further prepared after tanning or crusting without hair on, used for premium upholstery and accessories. Classified under HTS 4107.99.40.00 as buffalo leather, other than heading 4114, due to its bovine buffalo origin and preparation process. It is unsplit and meets the chapter's exclusion for raw or hair-on hides.

Parchment-Dressed Buffalo Leather

Parchment-dressed buffalo leather, further prepared post-crusting, without hair, used for bookbinding and specialty crafts. HTS 4107.99.40.00 covers this as other buffalo leather, explicitly including parchment-dressed per heading terms. Excludes chapter 43 hair-on or raw waste.

Tanned Buffalo Upholstery Leather

High-quality tanned buffalo leather for furniture upholstery, further processed after crusting, hair-free. Classified in HTS 4107.99.40.00 for other buffalo preparations, not 4114. Meets chapter notes excluding raw hides or birdskins.

Buffalo Leather for Handbag Manufacturing

Prepared buffalo leather sheets intended for handbag production, post-tanning and crusting, no hair. HTS 4107.99.40.00 as other buffalo leather including sides. Distinguishes from composition leather in 4115.

Dyed Buffalo Crust Leather

Dyed crust buffalo leather, retanned and colored prior to drying, hairless, for apparel. Under HTS 4107.99.40.00 as further prepared buffalo other than 4114. Chapter note (b) confirms crust inclusion if further processed.

Embossed Buffalo Leather Sheets

Embossed sheets of buffalo leather, prepared after tanning, used for wallets and belts. HTS 4107.99.40.00 for other buffalo leather. Excludes waste parings per chapter note (a).