Wet-Blue Full Grain Cowhide Leather from China
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.
Duty Rate — China → United States
37.4%
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
• 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