Wet-Blue Bovine Full Grain Upper Leather from Mexico
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 — Mexico → United States
15%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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