Small Whole Bovine Wet Upper Leather for Belts

Compact wet-blue bovine hides ≤28 sq ft, prepared as upper leather for leather belts. Classified in HTS 4104.19.10.20 for its wet tanned state, whole bovine origin, without further preparation. Suited for narrow belt strips post-cutting.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104.19.10.40Same rate: 35%

If designated as lining leather only

Same specs but 'lining' vs 'upper' splits into parallel subheading 4104.19.10.40.

4107.91Lower: 12.4% vs 35%

If vegetable-tanned and finished

Vegetable-tanned finished upper leather changes material process, heading to 4107.91.

Not sure which classification is right?

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Import Tips & Compliance

Measure each whole hide individually; averaged sizes invalid for classification

Include end-use declarations for belt manufacturing to support upper leather status

Related Products under HTS 4104.19.10.20

Chrome-Tanned Wet Buffalo Upper for Wallets

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Wet-Blue Calfskin Upper Leather for Gloves

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Horsehide Wet Upper Leather for Jacket Linings

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Buffalo Wet-Blue Upper for Orthopedic Insoles

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Bovine Wet Upper Leather for Watch Straps

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Wet-Blue Bovine Upper Leather for Shoes

This is tanned bovine leather in the wet state (wet-blue), specifically prepared as upper leather for footwear, with a unit surface area not exceeding 28 square feet. It falls under HTS 4104.19.10.20 because it is whole bovine leather, tanned but not further prepared, in wet form, and designated for shoe uppers. The reversible tanning process keeps it classified here rather than in finished leather headings.