Calf Wet-Blue Sole Leather Sheets from China
Young bovine (calf) hides chrome-tanned to wet-blue, full grain for heavy-duty sole leather in work boots. Under HTS 4104.11.40 for bovine wet-state full grains designated as sole leather, unsplit and not further prepared. High durability from dense fiber structure.
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
• Specify calf origin if premium pricing applies, but classify same as adult bovine
• Weigh shipments to confirm wet state; customs may sample for moisture
• Declare intended use as sole leather to match subheading description