Wet-Blue Bovine Full Grain Upper Leather

Full grain, unsplit upper leather from bovine hides processed in the wet state (wet-blue) through chrome tanning, not further prepared beyond crusting. Classified under HTS 4104.11.40.10 as tanned bovine leather without hair, in wet state, specifically for upper shoe applications due to its flexibility and durability. Meets chapter 41 definitions excluding raw or hair-on hides.

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.

4104Same rate: 40%

If dried crust rather than wet state

Dried retanned, colored or fat-liquored crust leather shifts to subheading 4104.21, as wet-state processing ends upon drying per chapter notes.

4104.11.20.00Lower: 37.4% vs 40%

If in grain splits rather than full grain unsplit

Splitting the hide into grain layer only moves it to grain splits subheading, distinct from full grains under the hierarchy.

4114.10.00.00Lower: 38.2% vs 40%

If from hides 8 kg/m² or less

Chapter exclusions and weight limits direct smaller hides to chapter 41 heading 4114, not qualifying as full bovine under 4104.

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Import Tips & Compliance

Verify chrome tanning process documentation to confirm 'wet-blue' status and avoid reclassification as raw hides (4101)

Ensure no further finishing like dyeing to stay in wet state category

Obtain supplier certificates specifying full grain unsplit and upper leather end-use