Wet-Blue Bovine Upper Leather for Cowboy Boots from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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