Wet-Blue Full Grain Cowhide Leather

This is a full grain, unsplit bovine leather processed in the wet state (wet-blue) with a unit surface area not exceeding 28 square feet, typically from mature cows used for upholstery and automotive interiors. It falls under HTS 4104.11.20.00 as tanned or crust hides of bovine animals in wet-blue form, without hair, not further prepared. The small size classification applies to these whole hides suitable for specific applications like luxury bags.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+35.0%37.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104.11.10Lower: 35% vs 37.4%

If from bovine animals under 4kg actual weight

Smaller hides from lighter young bovine animals shift to a different subheading within the same full grains category.

4104.19.10Lower: 35% vs 37.4%

If split into grain splits

Splitting the hide creates grain splits, classified separately from unsplit full grains under 4104.19.

4107.11Lower: 12.4% vs 37.4%

If further prepared (e.g., crust or finished)

Any retanning, dyeing, or fat-liquoring beyond wet state moves it to crust leather in heading 4107.

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Import Tips & Compliance

Verify exact surface area measurement in square feet to confirm ≤28 sq ft; obtain tannery certificates proving wet-blue (chrome-tanned) process; ensure no further finishing like oiling to avoid reclassification

Related Products under HTS 4104.11.20.00

Chrome-Tanned Wet-State Buffalo Hide

A whole buffalo leather hide in wet-blue state, full grain unsplit, with surface area under 2.6 m², commonly imported for high-end shoe uppers and belts. Classified under HTS 4104.11.20.00 due to its bovine (buffalo) origin, wet processing without hair or further preparation. This 'other' category captures hides not specified by weight.

Wet-Blue Horse Hide for Equestrian Gear

Full grain unsplit equine (horse) leather in wet state, unit surface ≤28 sq ft, ideal for saddles and tack. It qualifies for HTS 4104.11.20.00 as tanned hides of equine animals without hair, in wet-blue form, not further prepared. The 'other' subheading applies to whole hides beyond weight-specific categories.

Small-Size Wet-Blue Calfskin Leather

Whole calf leather (young bovine) in wet-blue state, full grain unsplit under 28 sq ft, used for premium wallets and small accessories. Under HTS 4104.11.20.00 for its wet-state processing and size, excluding those under 4kg which have specific codes. Not further prepared beyond tanning.

Buffalo Wet-Blue Leather for Handbags

Full grain unsplit buffalo hide in wet-blue, surface area not over 28 sq ft, sourced for luxury handbag production. Fits HTS 4104.11.20.00 as 'other' whole bovine leathers in wet state, without hair or additional processing. Commonly traded in this form for downstream tanning.

Equine Wet-Blue Hide for Shoe Uppers

Whole horse hide, full grain unsplit in wet-blue state, ≤28 sq ft, prepared for premium shoe uppers. Classified in HTS 4104.11.20.00 for equine tanned hides in wet form, not further prepared, capturing 'other' sizes. Essential for bespoke footwear manufacturing.

Cow Wet-Blue Leather Panels

Pre-cut whole cowhide panels in wet-blue, full grain under 2.6 m² surface, for furniture upholstery. Under HTS 4104.11.20.00 as unsplit bovine leather in wet state, 'other' category for non-weight-specific hides. Not further prepared, ideal for custom tanning.