Wet-Blue Bovine Lining Leather for Shoe Linings

This is full grain, unsplit whole bovine leather in wet-blue state, unit surface area under 28 sq ft, specifically prepared as lining leather for shoe interiors. It falls under HTS 4104.11.10.40 as tanned bovine leather in wet state, not further prepared, designated for lining purposes. The wet-blue process involves chrome tanning, keeping it in a moist, reversible state.

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.

4104.19.10Same rate: 35%

If dried into crust after tanning

Dried retanned, colored, or fat-liquored hides become crust leather, classified under full grains unsplit crust category.

4107.11Lower: 12.4% vs 35%

If further prepared with surface finishing

Leather finished for uppers or linings via plating, milling, or impregnation moves to Chapter 41 heading 4107.

4104.41Lower: 13.3% vs 35%

If split into grain splits

Splitting the hide separates grain layer, classified separately from full grain unsplit under 4104.41.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Verify unit surface area does not exceed 28 sq ft per whole skin to avoid reclassification to larger hides

Provide lab certification confirming wet-blue chrome tanning and 'lining leather' designation for customs clearance

Ensure no further finishing like oiling or dyeing, as that shifts to crust leather under 4104.19

Related Products under HTS 4104.11.10.40

Chrome-Tanned Calfskin Lining Leather Wet-Blue

Wet-blue calfskin lining leather from young bovine animals, full grain unsplit, under 2.6 m², used primarily for garment and accessory linings. Classified in HTS 4104.11.10.40 due to its wet-state chrome tanning, small size, and lining-specific preparation without further processing. It retains moisture for flexibility in downstream manufacturing.

Buffalo Wet-Blue Lining Leather for Handbag Interiors

Full grain unsplit buffalo lining leather in wet-blue form, unit area ≤28 sq ft, tanned for use in handbag and luggage linings. HTS 4104.11.10.40 applies as it's bovine (buffalo included), wet-state, not further prepared, and specified as lining leather. The chrome process preserves it for easy further treatment.

Small Cowhide Wet-Blue Lining for Furniture Upholstery

Whole cowhide lining leather, full grain unsplit, wet-blue tanned, surface <28 sq ft, suited for furniture and upholstery linings. Fits HTS 4104.11.10.40 as tanned bovine leather in wet state without hair, not further prepared, categorized as lining type. Ideal for backing in soft furnishing production.

Young Bull Wet-Blue Lining Leather Sheets

Sheets of wet-blue lining leather from young bulls, full grain unsplit, <28 sq ft, for various lining applications. HTS 4104.11.10.40 due to wet-state tanning, bovine, lining classification, no splits or further work. Youth provides finer grain for linings.

Dairy Cow Wet-Blue Lining for Belt Linings

Wet-blue dairy cow lining leather, whole small unsplit hides, for belt and strap linings. Matches HTS 4104.11.10.40: tanned wet-state bovine, full grain, ≤28 sq ft, lining use. Common in accessory manufacturing.

Equine Hide Lining Leather Wet-Blue Small Size

Wet-blue full grain unsplit equine (horse) lining leather, whole hides ≤2.6 m², for apparel and accessory linings. HTS 4104.11.10.40 covers it as bovine/equine tanned wet-state leather, lining designated, not further prepared. Equine hides share bovine classification here.