Wet-Blue Bovine Full Grain Upper Leather from China
Full grain, unsplit bovine leather in wet-blue state, specifically prepared for upper shoe components. It undergoes chrome tanning but remains wet and not further finished, fitting 4104.11.40.60 as upper leather without hair. This classification applies to leather destined for footwear uppers rather than soles.
Duty Rate — China → United States
42.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify wet-blue state upon import; drying may shift to crust leather under 4104.19
• Include tannery certificates confirming chrome-tanning process and unsplit full grain status
• Avoid misdeclaration as sole leather to prevent duty reassessment; specify end-use documentation