Wet-Blue Bovine Upper Leather for Cowboy Boots from China
This is full grain, unsplit whole bovine leather in wet-blue state, unit surface area under 28 sq ft, prepared as upper leather for cowboy boots. It falls under HTS 4104.11.10 as tanned bovine leather in wet state, not further prepared, specifically for shoe uppers. The wet-blue process involves chrome tanning, keeping it in a reversible wet state.
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 unit surface area does not exceed 28 sq ft per hide to avoid reclassification to 4104.11.20
• Provide tanning process documentation proving wet-blue state and no further finishing like oiling or dyeing
• Ensure certificate of origin for bovine source to comply with CITES if applicable for exotic strains