Calf Wet-Blue Sole Leather Sheets from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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