Wet-Blue Full Grain Cowhide Leather from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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