Buffalo Split Upper Leather from China
Split upper leather from buffalo hides, further prepared after tanning or crusting, hair-free, intended for shoe uppers. Falls under HTS 4107.99.60.10 as other upper leather, including splits, of bovine (buffalo) animals beyond heading 4114. Provides cost-effective durability for mid-range footwear.
Duty Rate — China → United States
42.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document split thickness and preparation stage to distinguish from sole leather; use photos for customs
• Ensure no wool/hair remnants to stay out of Chapter 43
• Test for composition leather traits that could shift to 4115