Wet-Blue Bovine Lining Leather for Shoe Linings from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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