Chrome-Tanned Calf Lining Leather

Chrome-tanned calfskin lining leather in wet state, used primarily for lining luxury handbags and fine footwear. Classified under 4104.19.10.40 as whole bovine leather ≤28 sq ft, wet-blue process, without hair, not further prepared, distinguishing it from equine or split hides. Meets chapter exclusions for raw or hair-on materials.

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.

4104.19.10.20Same rate: 35%

If designated as upper leather

Same wet-state specs but 'upper' vs 'lining' use determines subheading within 4104.19.10.

4105.30.00.00Higher: 37% vs 35%

If from equine animals

Equine wet-state lining leather shifts to heading 4105, separate from bovine classifications.

4114.20Lower: 11.6% vs 35%

If made into composition leather

Chapter note defines composition leather (heading 4115) separately from tanned whole hides.

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Import Tips & Compliance

Obtain tannery certificates confirming chrome wet-blue process and lining specification; measure surface area precisely as whole hides only qualify under .10; avoid common pitfall of mislabeling as upper leather which has separate subheading

Related Products under HTS 4104.19.10.40

Wet-Blue Bovine Lining Leather

This is tanned bovine leather in the wet-blue state, specifically prepared as lining leather for use in shoe interiors and garment linings. It falls under HTS 4104.19.10.40 because it is whole bovine leather under 28 sq ft, in wet state, not further prepared, and designated as lining leather per chapter notes excluding hair-on hides. The reversible tanning process keeps it classified here rather than crust headings.

Buffalo Wet-State Lining Leather

Water buffalo hide tanned to wet-blue stage for lining applications in boots and apparel, unit surface ≤2.6 m². Fits HTS 4104.19.10.40 as 'bovine (including buffalo)' per hierarchy, excluding further preparation or hair-on per chapter note (c). Reversible tanning keeps it in wet-state category.

Equine-Free Bovine Lining Wet-Blue

Sheet of wet-blue bovine lining leather for industrial shoe lining production, whole hides <28 sq ft. Precisely matches 4104.19.10.40: tanned/crust bovine/equine without hair, wet-state, lining type, excluding chapter 43 hair-on hides. Not further prepared beyond basic tanning.

Small Calfskin Lining Leather Wet

Small unit surface calf lining leather in wet-blue form for high-end garment linings. Under HTS 4104.19.10.40 as unsplit whole bovine ≤2.6 m², wet tanned, lining-specific, compliant with chapter notes on tanning processes and exclusions.

Industrial Wet-Blue Lining Hide

Industrial-grade wet-blue bovine lining hide for mass shoe production, whole <28 sq ft. Classed in 4104.19.10.40 for wet-state tanned bovine lining leather, not further prepared, excluding birdskins or wool-on per chapter scope.