Wet-Blue Bovine Full Grain Upper Leather from Germany
This is tanned bovine leather in wet-blue state, full grain unsplit, prepared specifically for upper parts of footwear like shoe vamps. It falls under HTS 4104.11.40 as it's in the wet state (wet-blue), not further prepared beyond tanning, and designated as upper leather from bovine hides without hair. The wet-blue process involves chrome tanning, keeping it in a moist, reversible state.
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
• Verify the leather is truly in wet state (wet-blue) with moisture content over 50%; dried hides shift to other subheadings
• Provide tannery certificates confirming full grain, unsplit status and upper leather designation to avoid misclassification
• Check for any fat-liquoring or coloring, as these make it 'crust' under note (b), moving to 4104.19