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
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
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.
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.
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
Related Products under HTS 4104.11.40.10
Chrome-Tanned Equine Wet-State Upper Leather
Full grain unsplit upper leather from equine (horse) skins, tanned with chrome in wet-blue wet state, without hair, not further prepared. Falls under HTS 4104.11.40.10 for equine wet-state full grains designated as upper leather for footwear or upholstery. Excludes hair-on or irreversibly tanned beyond crust per chapter notes.
Buffalo Hide Wet-Blue Upper Sole Leather
Full grain unsplit upper leather from buffalo hides in wet-blue chrome-tanned state, suitable for both upper and sole applications in footwear. HTS 4104.11.40.10 covers this as bovine (buffalo included) wet-state leather without hair, not further prepared, per full hierarchy for upper/sole designations.
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.
Horsehide Full Grain Wet-State Upper Leather
Full grain unsplit upper leather from horse hides in wet chrome-tanned state (wet-blue), equine category, without hair on, for shoe uppers. HTS 4104.11.40.10 applies to this wet-state 'other' upper leather under bovine/equine tanned hides not further prepared.