Unsplit Bovine Wet-Blue Grain Split Upper Leather

Although primarily full grain, this variant represents grain splits processed as upper leather in wet-blue state from bovine hides, tanned without further preparation. Classified in HTS 4104.11.40.10 'other' upper leather category for wet-state bovine full grains/splits without hair.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

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

4101.50.20.00Lower: 17.5% vs 40%

If pre-tanned or raw whole hides

Reversible pre-tanning keeps it in 4101 per chapter notes; only irreversible tanning qualifies for 4104.

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Import Tips & Compliance

Conduct physical inspection for split vs full grain to match hierarchy

Include tanning process logs showing reversible chrome process per chapter note (a)

Avoid bundling with dry leathers to prevent mixed shipment issues