Chrome-Tanned Wet-State Cowhide Upper Leather
Chrome-tanned cowhide leather maintained in wet state, full grain unsplit, under 28 sq ft, optimized for shoe uppers. Classified in 4104.11.10.20 as wet-blue upper leather of bovine origin, not further prepared. Ideal for subsequent manufacturing into premium footwear.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If equine animal origin instead of bovine
Equine hides, even wet-blue full grain, classify under 4104.41 regardless of size due to species differentiation.
If sheepskin rather than bovine
Chapter notes specify bovine/equine for 4104; sheep/goat shift to 4105 headings.
If from swine rather than bovine animals
Swine hides fall outside 4104 bovine/equine scope, into chamois/dog skin or similar in 4114.
Not sure which classification is right?
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Import Tips & Compliance
• Label shipments clearly as 'wet-blue upper leather' with moisture content proof to prevent drying during transit issues
• Obtain veterinary certificates for hide origin to meet bovine animal import health standards
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