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.
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Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If dried into crust leather
Dried retanned or fat-liquored hides move from wet-state (4104.19) to full-grain crust classifications per chapter note (b).
If further prepared with surface finishing
Any buffing, dyeing beyond wet-blue, or other preparations beyond crust exclude it from chapter 41 headings 4104-4106.
If unit surface area exceeds 28 sq ft
Larger whole hides, even wet-state lining leather, fall under the 'other' surface area subheading.
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Import Tips & Compliance
• Verify unit surface area does not exceed 28 sq ft with measurement certificates to avoid reclassification; ensure documentation proves 'lining' end-use and wet-blue tanning process; watch for drying which shifts to crust headings 4104.41+
Related Products under HTS 4104.19.10.40
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.
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.