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.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If unit surface area exceeds 28 square feet
Larger hides fall into the 'other' wet-state bovine leather category beyond the size threshold for this specific subheading.
If in dry crust state rather than wet
Dry crust (retanned, colored, or fat-liquored before drying) bovine upper leather moves to the crust headings in 4104.11.
If further prepared beyond crust (e.g., finished grain surface)
Once leather undergoes non-reversible finishing like surface coating or plating, it becomes 'finished leather' under Chapter 41 heading 4107.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify the leather is in wet-blue state (not dried or finished) and measure unit surface area to confirm ≤2.6 m² for this subheading
• Obtain tannery certificates proving reversible tanning process and 'upper leather' designation to avoid reclassification
Related Products under HTS 4104.19.10.20
Chrome-Tanned Wet Buffalo Upper for Wallets
Chrome-tanned (wet-blue) buffalo leather for wallet uppers, whole pieces not exceeding 28 sq ft. HTS 4104.19.10.20 applies to this wet-state, non-further-prepared buffalo upper leather without hair. Provides supple texture for foldable wallets.
Wet-Blue Calfskin Upper Leather for Gloves
Young bovine (calf) wet-blue upper leather, small whole hides ≤28 sq ft for glove uppers. Under HTS 4104.19.10.20 as tanned wet-state bovine leather, not further prepared, without hair. Fine grain ideal for fitted gloves.
Horsehide Wet Upper Leather for Jacket Linings
Equine horsehide in wet-blue form, upper leather for jacket interiors, ≤28 sq ft whole. HTS 4104.19.10.20 for wet tanned equine/bovine hides without further prep. Durable for garment lining.
Buffalo Wet-Blue Upper for Orthopedic Insoles
Wet-state buffalo upper leather for medical insoles, whole ≤28 sq ft. Classed in 4104.19.10.20 as tanned wet buffalo without hair, upper type.
Bovine Wet Upper Leather for Watch Straps
Small wet-blue bovine upper for luxury watch straps, ≤28 sq ft. HTS 4104.19.10.20 wet tanned whole.
Wet-State Buffalo Upper Leather for Boots
Buffalo hide tanned to wet-blue stage, classified as upper leather for boot manufacturing, whole pieces ≤28 sq ft. Meets HTS 4104.19.10.20 as tanned/crust bovine (including buffalo) leather without hair, in wet state, not further prepared. Used primarily for durable boot uppers due to its strength.