Wet-Blue Full Grain Cowhide Leather from Canada

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.