Wet-Blue Full Grain Bovine Upper Leather from China
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.
Duty Rate — China → United States
37.5%
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
• 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