Wet-Blue Full Grain Bovine Upper Leather

This is tanned bovine leather in the wet-blue state, full grain unsplit, with a unit surface area not exceeding 28 square feet, specifically prepared as upper leather for footwear. It falls under HTS 4104.11.10.20 because it is in the wet state, whole bovine, and designated for upper leather use without further preparation. The wet-blue process involves chrome tanning, keeping it wet and reversible.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

4104.11.20.00Higher: 37.4% vs 35%

If unit surface area exceeds 28 square feet

Larger whole bovine wet-blue leather moves to 4104.11.20 for bigger hides, changing based on size measurement.

4104.19.10Same rate: 35%

If split into grain splits rather than full grain unsplit

Splitting the hide separates grain layer, classifying under grain splits subheading instead of full grains.

4107.11Lower: 12.4% vs 35%

If dried, finished, and further prepared beyond crust

Drying and additional finishing like aniline processing makes it 'finished leather' under Chapter 41 heading 4107.

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Import Tips & Compliance

Verify the leather is in wet state (wet-blue) and unit surface area ≤2.6 m² via measurement certificates to avoid reclassification

Provide tannery processing records showing chrome tanning without further finishing to comply with 'not further prepared' requirement