Wet-Blue Bovine Full Grain Upper Leather from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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