Oil Tanned Buffalo Upper Leather from Japan
Oil-tanned upper leather from buffalo hides, providing a soft, water-resistant finish for casual shoe uppers. Post-tanning and crusting preparation ensures pliability. HTS 4107.99.60 applies to this other upper leather.
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
• Declare oil content and stuffing details to confirm fat-liquored crust status per notes
• Avoid retail packaging; bulk hides prevent misclassification as finished goods