Wet-Blue Calfskin Lining Leather for Dress Shoes from Germany
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 — 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
• 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