Wet-Blue Calfskin Lining Leather for Dress Shoes from China
Full grain unsplit calf (bovine) leather in wet-blue form, under 28 sq ft, designated as lining leather for high-end dress shoes. Classified under 4104.11.10 for its wet-state tanned condition without further preparation. Used internally in footwear for durability and flexibility.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Label clearly as 'lining leather' with intended footwear use to support upper/lining classification
• Conduct surface area measurement pre-shipment to confirm compliance with 28 sq ft limit
• Avoid common pitfall of drying the hides, which could reclassify to crust under 4104.41