Wet-Blue Bovine Upper Leather for Shoes

This is whole bovine leather in wet-blue state, tanned with chrome but not further finished, with a unit surface area not exceeding 28 square feet, specifically prepared as upper leather for footwear. It falls under HTS 4104.19.10 as tanned bovine leather in wet state designated for shoe uppers. The wet-blue process preserves the hide in a wet, chrome-tanned condition suitable for further manufacturing.

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%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

4104.19.50Higher: 38.3% vs 35%

If unit surface area exceeds 28 square feet

Larger whole hides, even in wet state and for upper use, classify under the 'other' size category within the same wet-blue heading.

4104Same rate: 35%

If in dry crust state rather than wet

Dry crust (retanned, colored, or fat-liquored before drying) bovine upper leather moves to the dry subheading.

4107.11Lower: 12.4% vs 35%

If further prepared beyond crust (e.g., finished or polished)

Once leather undergoes additional processing like glazing or embossing, it becomes 'finished' under Chapter 41 heading 4107.

Not sure which classification is right?

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Import Tips & Compliance

Verify the leather is whole bovine, unit surface ≤28 sq ft, and in wet state (wet-blue) via lab testing for chrome tanning content

Obtain supplier certification confirming 'upper leather' designation and no further preparation beyond crust

Avoid misdeclaration as dry finished leather, which shifts to 4107; include wet weight documentation

Related Products under HTS 4104.19.10

Wet-Blue Equine Lining Leather for Handbags

Whole equine hide leather in wet-blue chrome-tanned condition, unit surface under 2.6 m², designated as lining leather for luxury handbags. Classified in HTS 4104.19.10 due to its equine origin, wet state, small size, and lining purpose without further preparation. It's ideal for inner linings requiring flexibility and durability.

Chrome-Tanned Bovine Upper Leather Wet-Blue for Boots

Small whole bovine leather (≤2.6 m²) in wet-blue chrome-tanned wet state, prepared specifically as upper material for work boots. HTS 4104.19.10 applies as it's not further prepared, retaining moisture for downstream finishing. Provides strength for heavy-duty footwear uppers.

Small Whole Bovine Wet-Blue Upper for Belts

Unit surface <28 sq ft whole bovine leather, wet-blue tanned, designated upper leather for leather belt manufacturing. HTS 4104.19.10 classification reflects its wet crust state and specific upper use without additional finishing. Ideal for flexible, high-quality belt straps.

Equine Wet-Blue Upper Leather for Saddles

Whole equine leather ≤2.6 m² in wet-blue state, prepared as upper leather for equestrian saddles. Under HTS 4104.19.10 for tanned wet equine hides not further prepared, providing required toughness. Commonly used in horse tack manufacturing.

Wet-Blue Bovine Lining for Wallets

Compact whole bovine hide in chrome wet-blue, unit <28 sq ft, for wallet linings. HTS 4104.19.10 due to wet tanned state, lining designation, and lack of further prep. Offers smooth interior surface for billfolds.

Buffalo Chrome Upper Wet for Gloves

Whole buffalo upper leather wet-blue, small size, for leather gloves. Fits HTS 4104.19.10 as wet crust bovine without hair/further prep.